SUBSCRIBE FOR FULL CONTENT The Tax Publishers 2019 TaxPub(GST) 1168 (AAR-Ker) : (2020) 091 ITPJ (G) 0394 IN THE AUTHORITY FOR ADVANCE RULING, KERALA B. G. KRISHNAN IRS & B.S. THYAGARAJABABU B.SC, LL.M MEMBER CGR Gold Trading, In re SUBSCRIBE FOR FULL CONTENT