AAAR ruling on Value to be adopted for supply to distinct person

In re Specsmakers Opticians Private Limited (GST AAAR Tamil Nadu)

The issue before us relates to determination of value to be adopted in respect of supply to distinct persons of the appellant in the course of business.

appellant, has claimed before the Lower Authority that applying the Second Proviso to Rule 28 of CGST Rules for supplies to distinct persons for further supply, it is sufficient that they pay the tax at the time of supply of goods from the State of Tamilnadu on the value arrived by taking into account the cost pric

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