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Case Law Details

Case Name : In re Garuda Power Pvt Ltd (GST AAR West bengal)
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In re Garuda Power Pvt Ltd (GST AAR West bengal)

What document is required for the supply of goods or services to SEZ units?

An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised above does not fall within the ambit of any of the clauses under section 97(2) of the GST Act. This authority, therefore, rejects the application under section 98(2) of the GST Act.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL

The applicant supplies

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