This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST on Duty Credit Scrips issued under RoSCTL scheme
Case Law Details
- Case Name
- In re BVN Traders (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re BVN Traders (GST AAR Uttar Pradesh)
The main issue revolved around understanding if the Duty Credit Scrips issued under the RoSCTL scheme were taxable or exempt under GST schedule I, Sl. No.-122A HSN code 4907. To decide this, the notifications and amendments concerning the Duty Credit Scrips and RoSCTL were thoroughly scrutinized.
Upon examining the legal provisions and notifications in light of the RoSCTL scheme, the conclusion drawn was that Duty Credit Scrips issued under RoSCTL are not taxable under the specified GST schedule and HSN code. Furthermore, it was determined that the rel...
