GST Appellate Authority for Advance Ruling — May 2018
May 2018
2 orders, most recent first
M/s Fairmacs Ship Store Pvt. Ltd. · The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e, to decide whether the transactions are export (zero rated) or not. Hence, we direct t
R.B. Construction Company · (i) M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. (ii).In respect of tha