Indian Co-Operative Credit Society Limited ., In re
Date: March 22, 2026
Subject Matter
Advance Ruling Application on Member Transactions and Mutuality Doctrine Held Inadmissible
Summary
The Authority for Advance Ruling (AAR) rejected the application filed by M/s. Indian Co-operative Credit Society Ltd. The application was deemed inadmissible because the questions raised did not fall within the scope of Section 97(2) of the CGST Act,…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. The applicant, M/s. Indian Co-operative Credit Society Ltd. (hereinafter referred to as “ICCSL”), is a Multi-State Co-operative Credit Society registered under the Multi-State Co-operative Societies Act, 2002 having its head office in Bengaluru. The applicant operates in the states of Karnataka, Tamil Nadu, Kerala and Andhra Pradesh. The…