ADVANCE RULING
| Authority | Particulars | Crux | Details |
| Andhra Pradesh |
Shilpa Medicare Limited |
Transfer of business between distinct persons having same PAN is not covered under Para 4(c) of Schedule II of CGST Act, 2017, hence is supply of goods. Question of exemption vide N/N 12/2017 CT(R) and transfer of unutilized ITC does not arise | 2020(11)LCX0185(AAAR) |