Mohana Ghosh ., In re
Date: June 10, 2019
Subject Matter
Credit of GST paid on purchase of motor vehicles for the supply of renting of a motor vehicle is NOT admissible
Summary
The Applicant, stated to be supplying cabs on a rental basis, seeks a ruling on whether credit is admissible of the input tax paid on the purchase of motor vehicles for the supply of the above service. The AAR ruled that Rent-a-cab is not defined in…
1.1 The Applicant, stated to be supplying cabs on a rental basis, seeks a ruling on whether credit is admissible of the input tax paid on the purchase of motor vehicles for the supply of the above service. 1.2 The question is admissible for advance ruling under section 97(2)(a) & (d) of the GST Act. The concerned officer from the Revenue submits that question raised in the application is not p…