Rule 96(10) of CGST Rules
Experts CornerLakshmikumaran & Sridharan

by Nirav S. Karia† and Vatsal Bhansali††

Karnataka Authority for Advance Rulings
Advance RulingsCase Briefs

Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.