New Pandian Travels Private Limited ., In re
Date: November 30, 2021
Subject Matter
ITC is not available on GST paid on Motor cars of seating capacity not exceeding 13
Summary
1. GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to the applicant as INPUT TAX CREDIT(ITC) in terms of Section 17(5)(a)(A) of Central Goods and Servi…
M/s. New Pandian Travels Private Limited , No. 1078-B, 19th Main Road First Block, Anna nagar, Chennai. 600 040 (hereinafter called the Applicant) is registered under the GST Vide GSTIN 33AADCN6937HIZD. They have sought Advance Ruling on the following question: 1. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be av…