Court :
AAAR, Uttar Pradesh
Brief :
The AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2 [Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax ("GST") shall not levied on extra packs of cigarette supplied along with regular supply.
Citation :
Order No- UP/AAAR/01/2022 dated May 23, 2022
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