Assistant Commissioner, Central Tax - WB., In re
Date: September 27, 2018
Subject Matter
Valuation on goods supplied to the branches in other states. AAR ruling upheld.
Summary
1. This Appeal has been filed by the Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (hereinafter referred to as the "Appellant"), on 06.07.2018 against the Advance Ruling No. 07/WBAAR/2018-19 dated…
This Appeal has been filed by the Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (hereinafter referred to as the "Appellant"), on 06.07.2018 against the Advance Ruling No. 07/WBAAR/2018-19 dated 30.05.2018 pronounced by the West Bengal Authority for Advance Ruling. 2. M/s GKB Lens Pvt. Ltd., holding GSTN No. 19AACCG3446M1ZA, re-seller and…