Narsingh Transport ., In re
Date: February 18, 2019
Subject Matter
ITC is available on GST paid on cars that are further provided to different customers on lease rent
Summary
The applicant has recently purchased cars and has provided them to various companies on lease rent under a Lease Agreement entered between them on monthly basis for their use in furtherance of their business. The applicant while purchasing the cars f…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Narsingh Transport, Indore (hereinafter referred to as the Applicant) , registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, ex…