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HomeGSTGST Follows Suppliers, Customers And Not Goods: AAR

GST Follows Suppliers, Customers And Not Goods: AAR

GST

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By Mariya Paliwala
AAR

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The Tamil Nadu Authority of Advance Ruling (AAR) has held that Goods and Service Tax (GST) follows suppliers, customers and not goods. The bench of C.Thiyagarajan and B.Suseel Kumar has observed that transfer of title happens when the applicant raises invoice on Party B (localcd in India). As such, the transaction between applicant and Parly…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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