Tag Archives: STC/AAR/02/2018

No Advance ruling can be given on place of supply : CHHATTISGARH AAR

By | July 12, 2018

In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »