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Case Law Details

Case Name : In re M/s NMDC Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 4/2019
Date of Judgement/Order : 27/03/2019
Related Assessment Year :
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In re M/s NMDC Limited (GST AAR Karnataka)

Whether credit of service tax paid on Operation & Maintainenance service received by the applicant in Pre-GST regime can be claimed as Input Tax credit under section 140(5) of the GST Act 2017 in case invoices for such services were received after the appointed date.

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 25-03-2019 .

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017

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One Comment

  1. Nikhil Kataria says:

    Can anyone share copy of the order passed by the refund sanctioning authority basis which the Advance Ruling has been withdrawn

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