Interstate Sale of Business Between Units exempted – AAR


Interstate Sale of Business Between Units exempted – AAR

THE AUTHORITY FOR ADVANCE RULING

The Question and Ruiling as follows :

Question: Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”

Interstate Sale of Business Between Units exempted - AAR
Interstate Sale of Business Between Units exempted – AAR

Answer: Supply of services’

Question: Whether the transaction would cover SL.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?

Answer: Affirmative.

Question: Can we file GST ITC-02 return and transfer unutilized ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?

Answer: Affirmative.

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Tags: Judgement, GSTAdvance Ruling

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