Case Law Details
Case Name : In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat)
Appeal Number : Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2018/2A
Date of Judgement/Order : 24/07/2018
Related Assessment Year :
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In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat)
Also Read AAR Ruling- Whether GST is applicable on interest charged by Del credere Agent
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT
M/s. Shreenath Polyplast Pvt. Ltd. raised the following questions for advance ruling:-
“Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?
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