Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - the goods are being supplied through the “More Stores” which is a registered brand as on the 15th May 2017 irrespective of whether or not the brand would be subsequently deregistered and further, the name “Aditya Birla Retail Limited” also appears on the unit container. - Not eligible for exemption - AAR
Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - the goods are being supplied through the “More Stores” which is a registered brand as on the 15th May 2017 irrespective of whether or not the brand would be subsequently deregistered and further, the name “Aditya Birla Retail Limited” also appears on the unit container. - Not eligible for exemption - AAR
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