Musashi Auto Parts Pvt. Ltd ., In re

Date: August 28, 2020

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

ITC not available on purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion

Input Tax Credit

Summary

a) Whether company is eligible to take Input Tax Credit on GST charged by vendor for Canteen Service availed by it for its employees? The company is not eligible to take input tax credit on GST charged by vendor for canteen services availed by it for…

1.1 The applicant is a company incorporated under the provisions of the Companies Act, 1956/2013 and is engaged in the business of manufacturing and supply of Auto Parts. The Applicant is a registered person with GSTIN 06AABCE4079P1Z7 and discharges the tax liability as per the provisions of Haryana Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 (hereinafter referred…

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