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INDIAN OIL CORPORATION LIMITED
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.S SURI
SMARAKI MAHAPATRA
Pet. Counsel
Saurabh Bagaria
Sunil Kumar Gupta
Res. Counsel
Ranjan Panda

Petitioner / Applicant

INDIAN OIL CORPORATION LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Mar 8, 2019
Order No.

10/WBAAAR/Appeal/2018-19

Citation

2019(3) TAXREPLY 583
Original Order
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ORDER

This Appeal has been filed by M/S Indian Oil Corporation Ltd. (hereinafter referred to as “the Appellant”) on 10.12.2018 against Advance Ruling No. 17/WBAAR/2018-19 dated 18.09.2018 , WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as 'the WBAAR') in the matter of M/s Indian Oil Corporation Ltd. 2. M/S Indian Oil Corporation Ltd. holding GSTIN Number 19AAAC11681G1ZM, sought an advance ruling under the West Bengal Goods and Services Tax Ac, 2017/ the Central Goods and Services Tax Act, 2017 (hereinafter collectively referred to as “the GST Act”) on the following question: “Whether or not GST paid on the railway freight for transportation of the refining crude petroleum oil, inter alia, High Speed Diesel (HSD), Motor Spirit (petrol) and Aviation Turbine Fuel (ATF) from its Haldia Refinery to its export warehouse at Raxaul can be availed as Input Tax Credit.” 3. The WBAAR by or....

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