The information contained on www.referencer.in website has been prepared solely for the reference of the Officers of Indian Customs, Central Excise, Goods and Services Tax & allied Departments and guidance of the Tax Payers. The views expressed by the host (Administrator) on this website are his own personal views and shall not be construed as the opinion of the Government or the Indian Customs, Central Excise, Goods and Services Tax or allied Departments. It is also not binding on the Administrator, the Government or the Departments and is purely advisory in nature.