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Availability of ITC to the registration in Karnataka u/s 16(2) when goods are directly transported to the customer


Last updated: 27 November 2021

Court :
Centre The Commissioner of Central Taxes, Bangalore West GST

Brief :
ORDER UNDER SECTION 9814) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017

Citation :
KARADRG 57/2021

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009 
Advance Ruling No. KAR ADRG 57/ 2021 Dated: 29.10.2021 
Present: 
1. Dr. M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . . Member (State) 
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes . . . . Member (Central)

 

Please find attached the enclosed file for the full judgement.

 

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