The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/CG SGST Act, 2017 because of the divergence of opinion between two members.
States/UT
Appellate orders File
Appeal Order No. & Date
STC/CG/AAAR/ 02/2021 dated 28.02.2022
AR Order No. and Date, against which Appeal has been filed
STC/AAR/ 07/2020 dated 04.01.2021
Year