Kalaiselvan Sago Factory ., In re
Date: June 5, 2023
Subject Matter
ITC is available for a JCB (including spares) used for the movement of goods within the place of business
Summary
The case discusses a ruling sought by an applicant regarding the availability of GST input tax credit for a JCB (including spares) used for the movement of goods within their place of business. The applicant is engaged in the manufacture and supply o…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU M/s. Sri Kalaiselvan Sago Factory, No. 3/213, New Street, Ulipuram Post, Salem -636118. (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33ADIFS2496M1ZI. They have sought Advance Ruling on the following question: Availability of GST paid by the applicant at the time of purchase or repairs including…