https://www.taxtmi.com/caselaws?id=300572 The Appellate Authority set aside the ruling of the Authority for Advance Ruling, classifying the transaction as a supply of goods rather than services. As the transfer was between distinct persons with the same PAN, it did not qualify as a transfer to another person, thus considered a supply of goods. Consequently, the exemption under SI.No.2 of Notification No. 12/2017-Central Tax (Rate) and the transfer of unutilized ITC using Form ITC-02 were deemed inapplicable. M/s. Shilpa Medicare Limited was not permitted to file Form ITC-02 for the transfer of ITC to their Bengaluru unit. en-us Tue, 10 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300572 The Appellate Authority set aside the ruling of the Authority for Advance Ruling, classifying the transaction as a supply of goods rather than services. As the transfer was between distinct persons with the same PAN, it did not qualify as a transfer to another person, thus considered a supply of goods. Consequently, the exemption under SI.No.2 of Notification No. 12/2017-Central Tax (Rate) and the transfer of unutilized ITC using Form ITC-02 were deemed inapplicable. M/s. Shilpa Medicare Limited was not permitted to file Form ITC-02 for the transfer of ITC to their Bengaluru unit. Case-Laws GST Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300572