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?" [caption id="attachment_90287" align="aligncenter" width="599"] Interstate Sale of Business Between Units exempted - AAR[/caption] 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.