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TaxReply India Pvt Ltd

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

Hon'ble Judges:

VISHWANATH
PARTHA SARATHI DEY
Pet. Counsel
Sunil Kumar Gupta
Res. Counsel
Na

Petitioner / Applicant

INDIAN OIL CORPORATION LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Sep 18, 2018
Order No.

17/WBAAR/2018-19

Citation

2018(9) TAXREPLY 219
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ORDER

1. Indian Oil Corporation Ltd, stated to be in the activity of refining crude petroleum oil into, inter alia, High Speed Diesel (HSD), Motor Spirit (petrol), and Aviation Turbine Fuel (ATF), no tax on supply of which is leviable date under the CGST/WBGST Acts, 2017, (hereinafter collectively referred to as “the GST Act”) is seeking a ruling on whether or not GST paid on the railway freight for transportation of the above goods from the its Haldia Refinery to the its export warehouse at Raxaul can be availed as Input Tax Credit under the GST Act. Advance Ruling is admissible on this question under Section 97(2)(d) of the GST Act. Indian Oil Corporation Ltd further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned has not objected to admission of the Application. The Application is, therefore, admitted. 2. Indian Oil Corporation h....

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