YKK India Private Limited ., n re

Date: July 11, 2018

Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Sangeeta Karmakar, Vijay Kumar Singh
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Subject Matter

ITC on hiring of buses/cars for transportation of employees is NOT available

Input Tax Credit

Summary

The applicant is registered taxpayer and has entered into agreement for hiring commercially licensed vehicles for transportation of their employees. The question raised by the applicant is whether they are eligible to avail input tax credit of GST pa…

1. M/s YKK India Private Limited (hereinafter referred to as the “applicant”) is engaged in the business of supply of slide fasteners, chains, sliders etc. (‘Zipper’ or ‘Final Product’). In furtherance to its business of supply of the said Final Products mentioned above, the Applicant uses various goods as well as services for which the applicable tax under the…

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