Court :
Telangana Authority of Advance Ruling
Brief :
The Telangana Authority of Advance Ruling ("AAR") in Re: M/s AIE Fiber Resource and Trading (India) Private Limited. [Advance Ruling No. /07/2019 TSAAR Order No. 30/2021 dated December 24, 2021] held that no IGST is payable on supply of imported goods on High Sea Sales basis to Indian customers and proportionate reversal of input tax credit ("ITC”) is not required.
Citation :
Advance Ruling No. /07/2019 TSAAR Order No. 30/2021 dated December 24, 2021
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