Maintainability of Advance Ruling Application – Transitional Credit – Input Tax Credit – Clean Environment (Energy) Cess – The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017.

Goods and Services Tax – Maintainability of Advance Ruling Application – Transitional Credit – Input Tax Credit – Clean Environment (Energy) Cess – The question sought do not fall under the ambit of S

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