West Bengal Authority for Advance Ruling 30 May 2018, 07/WBAAR/2018-19 (The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.)

WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant GKB Lens Pvt Ltd Address P-46, Kasba Industrial Estate, Phase II, Kolkata-700107 GSTIN 19AACCG3446M1ZA Case Number / ARN 10 of 2018 Date ofapplication 15thMarch,2018 Order No.