Kwality Auto Services ., In re
Date: June 26, 2023
Subject Matter
Petrol Pump operator eligible for proportionate ITC on tax paid towards License Fee Recovery as it effects both taxable and exempted supplies
Summary
The case involves a Petrol Pump operator who is authorized by Hindustan Petroleum Corporation Ltd for retail sales of petrol and diesel based on a leasing agreement. The operator makes supplies including petrol and diesel (not subject to GST) and lub…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Kwality Auto Services, N.H 47 Byepass, Vyttila. PO, Kochi (herein after referred to as “the applicant”) is a retail dealer of Hindustan Petroleum Corporation Ltd and is engaged in the sales of petrol and petroleum products. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax A…