Having aggrieved by the said order of the Assessing Officer, the assessee preferred an appeal before the CIT (A). The CIT (A) held that there is no infirmity in the order of the Assessing Officer in ...

The AAR examined the legal provisions under the IGST and Central Goods and Services Tax (CGST) Acts. Section 12 of the CGST Act, which determines the time of supply, states that supply occurs at the ...