Interstate Sale of Business Between Units exempted – AAR
THE AUTHORITY FOR ADVANCE RULING
The Question and Ruiling as follows :
Question: Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”

Answer: Supply of services’
Question: Whether the transaction would cover SL.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?
Answer: Affirmative.
Question: Can we file GST ITC-02 return and transfer unutilized ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?
Answer: Affirmative.
Tags: Judgement, GST, Advance Ruling
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