Case Law Details
In re Uttaranchal Filament (India) (GST AAR Uttarakhand)
Whether the meaning of word ‘lapse’ in Notification No. 20/2018-Central Tax (Rate) would mean lapse for refund or lapse for utilization of input tax credit for payment of output tax liability.
Held- Notification No. 20/2018-Central Tax (Rate) dated 26-7-2018 deals with refund of inverted duty structure only.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTARAKHAND
This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by M/s. Uttaranchal Filament (India), Plot No. 14, 15, 16 Sector-2, IIE, SIDCUL, Hardwar seeking an advance ruling on following issue :-
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