AAR application not admissible on separate invoice issue to each co-owners

In re Rishabh Chopda (GST AAR Maharashtra)

The first question raised by the applicant is whether the co-operative society, in the present case has to issue four separate invoices to each of the four co-owners so that all of them can get proportionate input tax credit.

We find that the said question is raised on behalf of the co-operative society and that too in respect of some procedure to he followed pertaining to issue of invoices.

Section 95 allows this authority to decide the ma

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