Nipha Exports (P.) Ltd ., In re
Date: February 26, 2019
Subject Matter
ITC is not admissible on the ambulance purchased even if provisioning of ambulance service to the employees is obligatory under the Factories Act, 1948.
Summary
The Applicant, stated to be a manufacturer of agricultural machinery, seeks a Ruling on whether input tax credit is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948. The AAR ruled…
1.1 The Applicant, stated to be a manufacturer of agricultural machinery, seeks a Ruling on whether input tax credit is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948. 1.2 Advance Ruling is admissible under Section 97(2)(d) of the GST Act. 1.3 The Applicant states that the question raised in the Application has neither been de…