https://www.taxtmi.com/caselaws?id=361245 WB AAR ruled on GST valuation for inter-branch supplies. The ruling clarified that goods supplied to branches in different states can be valued under the Second Proviso to Rule 28, allowing valuation based on invoice value when the recipient is eligible for full input tax credit. The decision provides flexibility in determining the open market value for branch transfers under CGST Rules, 2017. en-us Wed, 30 May 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361245 WB AAR ruled on GST valuation for inter-branch supplies. The ruling clarified that goods supplied to branches in different states can be valued under the Second Proviso to Rule 28, allowing valuation based on invoice value when the recipient is eligible for full input tax credit. The decision provides flexibility in determining the open market value for branch transfers under CGST Rules, 2017. Case-Laws GST Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361245