BVN Traders ., In re
Date: October 13, 2022
Subject Matter
Duty Credit Scrips issued under RoSCTL are not taxable under GST as per notification 35/2017-CT(Rate)
Summary
The ruling discusses the applicant's query regarding the taxability or exemption of Duty Credit Scrips issued under the RoSCTL scheme. The RoSCTL scheme is a scheme for rebate of state and central taxes and levies on the export of garments and ma…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH —-M/s BVN Traders, a proprietor, registered with GST vide GSTIN 09AATFB5846Q1ZD under trade name M/s BVNTRADERS bearing principal address at 7/17, Siddarth Villa, Parwati Bangla Road, Tilak Nagar, Kanpur, Uttar Pradesh-208002 (hereinafter referred as “the applicant”) is a firm engaged in buying and selling of &ldquo…