2018 (9) TMI 1338

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..... dvance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unles .....

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..... f Rule 104 of CGST rules 2017 and SGST Rules 2017.They are registered under GST vide Registration No. 33AAACA9038P1ZE. They have preferred an application seeking Advance Ruling on the following questions. i. Whether amortization of value of free tools/ dies received form customer to be included for valuation of goods or not? ii. If the GST is applicable on the amortized value, what is the proce .....

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..... applicability or non-applicability of amortizations provisions under GST regulations. 3. The Authorised Representative of the Applicant was heard in the matter on 29.05.2018. They stated that they will submit copies of contracts with clients and invoices, documents/ given by clients and procured by third party- Copies for all scenarios will be submitted in 10 days. The representative further pre .....

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