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2018 (9) TMI 2014 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHScope of Advance Ruling - Section 97(2) of the GST Act - Transfer of portion of Input Tax Credit belonging to Sandila Unit - Transfer of input tax credit belonging to an unit lying in common electronic credit ledger of one common U.P. registration opted for 7 units including the unit while migrating to the GST regime with effect from July, 2017 - HELD THAT:- The question for determination under the advance ruling does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act on which Advance Ruling is being sought. Application dismissed.
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