Malabar Cements Limited ., In re
Date: February 18, 2022
Subject Matter
ITC to the extent of cost borne by the applicant is admissible on GST charged by service provider on hiring of bus/motor vehicle
Summary
1. Whether input tax credit is admissible on GST charged by service provider on hiring of bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to and from the workplace? Ruling: The applican…
1. M/s. Malabar Cements Limited (hereinafter referred to as the applicant) is a Government of Kerala owned Public Sector Company engaged in the manufact ring of cement. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act…