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Determination of place of supply is kept out of purview of Authority for Advance Ruling

July 11, 2018[2018] 95 taxmann.com 88 (AAR-CHHATTISGARH)
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CGST: Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce ruling regarding availability or otherwise of ITC to a firm which is registered and situated at a place outside State of Chhattisgarh

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