M/s Bharatiya Reserve Bank Note Mudran Pvt. Ltd.
GST AAARKAR/AAAR/03/2022
Case summary
From the record, as published by the registry
Recorded against
We modify the order No. KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows: The question "Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies?" is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGSST Act. We uphold the findings of the Authority for Advance Ruling with respect to questios 2 and 3 of their application and hold that they are not questions on which an advance ruling can be given. The appeal filed b
Filed asAppellate Ruling2022