Kirby Building Systems & Structures India Private Limited ., In re
Date: February 19, 2025
Subject Matter
ITC is not available on transportation services provided to employees for personal convenience due to lcak of statutory obligation. AAR ruling upheld.
Summary
The case involves an appeal filed by M/s. Kirby Building Systems & Structures India Pvt. Ltd. against an advance ruling issued by the Telangana State Authority for Advance Ruling regarding Goods and Services Tax (GST). The company sought clarity…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,TELANGANA 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notic…