05/WBAAAR/2018-2019 of Assistant Commissioner, Cgst & Cx, Tollygunge Div. Kolkata
GST AAAR05/WBAAAR/2018-2019
Case brief
from the order text
What is this about?
Assistant Commissioner, CGST & CX…
Case summary
From the record, as published by the registry
Recorded against
Advance Ruling pronounced by the WBAAR is modified to the extent that at the end of second paragraph of the said ruling the following sentence is added: "No input tax credit, however, would be available, for supply of goods / services at zero value."
Filed asAppellate Ruling