No Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)

In re Toyota Tsusho India Private Ltd (GST AAR Karnataka)

“a) Whether the restriction introduced by Notification No. 3/2018 – Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018Please become a Premium member. If you are already a Premium member, login here to access the full content.