The Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) held that Head office adopting the value for supply to other branches is eligible for Input Tax Credit (ITC) as provided under Proviso 2 to Rule 28 of the CGST/TNGST Rules 2OI7. The appellant is carrying on business activities in respect of spectacle frames, sunglass […]
The post Head Office adopting the Value for Supply to other branches Outside State is eligible for ITC: AAAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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