Abhay Singh Gill ., In re
Date: November 25, 2021
Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): Sonal Mishra, Rajesh Singh
Subject Matter
ITC available on rent paid by bus operators towards hiring of buses
Summary
Applicant would be eligible to input tax credit on the Rent bill issued by the service provider who provides them with buses on rent charging GST@ 18% (i.e. CGST 9% and SGST 9%),subject to fulfillment of the conditions as stipulated under section 16…
M/s Abhay Singh Gill, shop no. 20, Bhaijee complex, Station road, Raipur, Chhattisgarh,[hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to whether it can take input tax credit of GST@ 18% (i.e. CGST 9% and SGST 9%) mentioned in the rent bill issued by the service provider who has provide…