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GST on Member-Facilitator Transactions: Kerala AAR Rejects Plea Due to Prior Adjudication
Case Law Details
- Case Name
- In re Indian Co-Operative Credit Society Limited (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Indian Co-Operative Credit Society Limited (GST AAR Kerala)
The Kerala Authority for Advance Ruling (AAR) rejected the advance ruling application filed by Indian Co-operative Credit Society Ltd. (ICCSL) as not admissible under Sections 97(2) and 98(2) of the CGST Act, 2017, without examining the merits of the issues raised.
The applicant, ICCSL, is a Multi-State Co-operative Credit Society registered under the Multi-State Co-operative Societies Act, 2002, operating in Karnataka, Tamil Nadu, Kerala, and Andhra Pradesh. The Society provides credit facilities and accepts deposits exclusive...
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