ITC benefit passing requirement is outside the purview of AAR

In Re Shriram EPC Limited (GST AAR Kerala)

The issues raised in the instant application is regarding the requirement of the passing over of the benefit of ITC on goods lying in stock as on the appointed date i.e; 01.07.2017 and in respect of the goods procured after the appointed date, which is outside the purview of the matters listed in sub-section (2) of Section 97 of the <

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