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PARAGON POLYMER PRODUCTS PRIVATE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
Jiji Varghese
Res. Counsel
---

Petitioner / Applicant

PARAGON POLYMER PRODUCTS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Mar 2, 2023
Order No.

KER/03/2023

Citation

2023(3) TAXREPLY 7606
Original Order
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ORDER

1. M/s. Paragon Polymer Products (Private Limited (hereinafter referred to as the applicant) is in the business of manufacturing and trading of footwear. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules, and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules, and the notifications issued there under. 3. Applicant requested advance ruling on the following: In case of sale and buy back transactions, whether the input tax credit is admissible in respect of goods purchased from outsourced vendors, when payment is settled through book adjustment, against the debt created on outward supplies to these vendors. ....

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