Advance Ruling pronounced by the WBAAR is modified to the extent that at the end of second paragraph of the said ruling the following sentence is added:
"No input tax credit, however, would be available, for supply of goods / services at zero value."
States/UT
Appellate orders File
Appeal Order No. & Date
05/WBAAAR/2018-2019 dated 27.09.18
AR Order No. and Date, against which Appeal has been filed
07/WBAAR/2018-2019 dated 30.05.18
Year