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AAAR: Head Office Adopting Value for Supply to Other Branches Outside State Eligible for ITC - (14 Jan 2020)

GOODS AND SERVICES TAX

Appellate Authority for Advance Ruling,Tamil Nadu has held that the Head office adopting the value for supply to other branches is eligible for Input Tax Credit as provided under Proviso 2 to Rule 28 of the Central Goods and Services Tax Rules, 2017 and Tamil Nadu Goods and Service Tax Rules, 2017.

Tags : APPELLATE AUTHORITY FOR ADVANCE RULINGS   INPUT TAX CEDIT  

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