YKK India Private Limited ., n re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- April 3, 2020
- Type:
- Advance Ruling
- Members:
- Amit Kumar Agrawal, Anil Kumar Jain
Subject
ITC is available on hiring of buses having approved seating capacity of more than thirteen persons for transportation of employees. AAR ruling modified.
Summary
1. Whether the applicant (YKK) is eligible to take input tax credit on GST charged by the Contractor for hiring of buses for transportation of employees? Yes, applicant is eligible to take input tax credit on GST charged by the Contractor for h…
Judgement
The present appeal has been preferred by the applicant M/s YKK India Pvt Ltd., Plot No. 699, Sector-2, Plot No. 122, Sector-6, HSIIDC, Growth Centre Bawal, District Rewari, Haryana [YKK in short] against the Advance Ruling No. HAR/HAAR/R/2017-18/04 Dated 11.07.2018 passed in their application dated 16.04.2018. p:eq(11)"> 2. The applicant namely M/s YKK India Pvt. Ltd, (YKK) are engaged in the busi…