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Case Law Details

Case Name : In re Paragon Polymer Products Private Limited (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/03/2023
Date of Judgement/Order : 02/03/2023
Related Assessment Year :
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In re Paragon Polymer Products Private Limited (GST AAR Kerala)

In the case of Paragon Polymer Products Private Limited, the Authority for Advance Ruling (AAR) in Kerala addressed the admissibility of input tax credit (ITC) for goods purchased from outsourced vendors when the consideration is settled through book adjustment.

By examining the relevant provisions of the Central Goods and Services Tax Act, 2017, and analyzing the applicant’s contentions, the AAR evaluated the eligibilit

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