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BVN TRADERS
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJENDRA KUMAR
VIVEK ARYA
Pet. Counsel
Santosh Kumar Gupta
Res. Counsel
---

Petitioner / Applicant

BVN TRADERS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Oct 14, 2022
Order No.

UP ADRG 13/2022

Citation

2022(10) TAXREPLY 7560
Original Order
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ORDER

1. M/s BVN Traders, a proprietor, registered with GST vide GSTIN 09AATFB5846Q1ZD under trade name M/s BVN TRADERS bearing principal address at 7/17, Siddarth Villa, Parwati Bangla Road, Tilak Nagar, Kanpur, Uttar Pradesh-208002 (hereinafter referred as “the applicant”) is a firm engaged in buying and selling of “Duty Credit Scrips”. For this purpose it is holder of IEC code issued by the Ministry of Commerce and Industry of Government of India. 2. The applicant has submitted application for Advance Ruling dated 13.07.2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. 3. The applicant in his application has sought advance ruling on following question- (i) Whether Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade is taxable or exempt under GST schedule I, SI. No.-122A HSN code 4907? (ii) Whether Notification No. 35/2017-Central Tax (Rate....

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