Sikka Ports & Terminals Ltd ., In re
Date: December 29, 2024
Subject Matter
ITC not available on repair and maintenance services related to DSVs and SPVs because these do not directly contribute to the transportation of goods for which ITC is allowed
Summary
The case involves M/s. Sikka Ports & Terminal Ltd., which operates a port and terminal handling facility and sought an Advance Ruling from the Gujarat Authority for Advance Ruling (GAAR) regarding their eligibility to claim Input Tax Credit (ITC)…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of’ the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and GGSTs Act, 2017′) are pari materia and have the same provisions in like matter and differ from each other on…