Case Law40/WBAAR/2019-20
Ishan Resins & Paints Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- January 17, 2020
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
Section 17(5)(a) does not restrict ITC on inward supply of goods transport vehicles
Classification
Summary
The Applicant intends to lease trucks or tankers without operator to goods transport agencies (hereinafter called “GTA”) or any other persons. The Applicant seeks a ruling whether supply of services by way of leasing of goods transport ve…
Judgement
1.1 The Applicant intends to lease trucks or tankers without operator to goods transport agencies (hereinafter called “GTA”) or any other persons. The Applicant seeks a ruling whether supply of services by way of leasing of goods transport vehicles without operators to GTA would be exempt under serial no. 22 (b) of Notification no 12/2017 CT(Rate) dated 28/06/2017 (corresponding State…