AAR Chhattisgarh

Determination of place of supply is outside the purview of GST AAR

Utility Powertech Ltd (GST AAR Chhattisgarh)

Section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated und...

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Input credit not available on packing material used for supply of exempt goods

VNR Seeds Pvt. Ltd., Raipur (GST AAR Chhattisgarh)

VNR Seeds Pvt. Ltd., Raipur (GST AAR Chhattisgarh) The applicant is not entitled to ITC on the packing material used for packaging seeds, while making such exempted supply of seeds to their own branches and to other purchasers. They are however, entitled for ITC (of the tax involved in the purchase of such packing material) […]...

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