Case Law Details
Case Name : In re Thirumalai Chemicals Limited (GST AAR Tamil Nadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Thirumalai Chemicals Limited (GST AAR Tamil Nadu)
Q. The value to be adopted in respect of transfer to branches located outside the state?
Ans: The applicant can adopt any one of the following three methods provided under Rule 28 of the CGST/ TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017to arrive at the value in respect of supply to distinct persons
a. Open Market Value as is presently being adopted by them;
b. 90% of the ultimate sale value as raised by the
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