Case LawTSAAR Order No.22/2023
Kirby Building Systems & Structures India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- November 14, 2023
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
ITC is not available on transportation services provided to employees for personal convenience
Input Tax CreditBusiness
Summary
The case law involves M/s. Kirby Building Systems & Structures India Private Limited, engaged in the manufacture and supply of pre-engineered buildings and storage racking systems. They sought clarification on the applicability of GST on canteen…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,TELENGANA 1. M/s. Kirby Building Systems & Structures India Private Limited, Plot No. 8 To 15, IDA, Phase-III, Pashamylaram, Sangareddy, Telangana- 502 307 (36AACCK5926G2ZH) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that…