Case Law Details
In re Varun Beverages Limited (GST AAR Uttar Pradesh)
How to transfer the portion of input tax credit as belonging to Sandila unit (covered by the infrastructure & industrial investment policy 2012 of the State of Uttar Pradesh for claiming refund of UP GST component paid in cash in the prescribed percentage of policy), lying in common electronic credit ledger of one common UP registration opted for 7 units including Sandila unit while migrating to the GST regime with effect from July 2017?
The question for determination under the advance ruling does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
Sub:- GST ACT, 2017 — Advance Ruling U/s 98 — liability to tax under GST Act in respect to application dated 02.07.2018 received on 09.07.2018 from M/s. Varun Beverages Limited, Greater Noida, Uttar Pradesh — Order— Reg.
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