Case Law Details
In re Indo Prosoya Foods Pvt Ltd (GST AAAR Uttar Pradesh)
(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and
(ii) GST @ 5 is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,UTTAR PRADESH
These proceedings are the outcome of the directions of Hon’ble High Court Allahabad, given in a order issued by the court (writ tax no. 1607 of 2018) dated 14.12.2018, court ordered that the matter is remitted to the Appellate Authority to decide the petitioner’s appeal afresh, as expeditiously as possible.
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