CMS Info Systems Ltd ., In re
Date: October 31, 2019
Subject Matter
ITC against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available
Summary
Earlier, the AAAR had decided the above said issue vide our Order dated 06.08.2018, wherein we had discarded the Appellant’s contention favouring the entitlement of the ITC in respect of the subject cash-carry vans, and had held that since the…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. Further, the CGST Act, 2017 and MGST Act, 2017, sometimes, shall also be…