Case Law Details
Case Name : In re Shanmuga Durai (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 03/AAR/2022
Date of Judgement/Order : 31/01/2022
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Shanmuga Durai (GST AAR Tamilnadu)
Section 15(1) stipulates the transaction value as the value to be adopted in cases where the supplier and recipient are not related. In the present situation, the applicant and the firm are related persons. Therefore, the
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