Naga Ltd Vs AAR, Puducherry
Date: November 10, 2023
Subject Matter
Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable
Summary
The case law involves a writ petition challenging an order by the Authority for Advance Ruling (AAR) related to an application for exemption under Notification No.12/2017 Central Tax (Rate). The petitioner, engaged in milling wheat products, sought a…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present writ petition is filed challenging the impugned order No.02/Puducherry-AAR/2020-21 dated 18.11.2020 passed by the 1st respondent against an Advance Ruling Application filed by the 2 nd respondent. The issue raised in the present writ petition revolves around the scope of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 in…