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SANTHOSH DISTRIBUTORS
(Appellate Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SHYAM RAJ PRASAD
ANAND SINGH
Pet. Counsel
Adithya Srinivasan
D. Aravind & Associates
Res. Counsel
---

Petitioner / Applicant

SANTHOSH DISTRIBUTORS
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date Mar 1, 2021
Order No.

AAR/10/2020

Citation

2021(3) TAXREPLY 4645
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ORDER

1. This appeal stands filed under Section 100(1) of the GST Act, 2017 by M/s. Santhosh Distributors (hereinafter referred to as the appellant), an authorized distributor of M/s. Castrol India Ltd. (‘Castrol’) for the supply of Castrol brand Industrial and automotive lubricants bearing HSN code 2710. Brief facts of the cases 2. The appellant preferred an application before the Advance Ruling Authority and sought ruling on the following question of law : The appellant is paying tax due as per the value of the invoice issued and availing the input tax credit of GST shown in the inward invoice received by them from the Principal Company Castrol or their stockists. The advance ruling sought classification on the following issues : a. On the tax liability of the appellant for the transactions mentioned herein and explained as above. The appellant is paying the tax due as per invoice value issue by them and availing the input credit of GST shown in the inward in....

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