Tata Motors Ltd ., In re
Date: December 22, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Milind Torawane, Vivek Ranjan
Subject Matter
ITC available on Canteen Services to Direct Employees. AAR ruling modified.
Summary
M/s Tata Motors Limited (the Appellant) filed an appeal against an Advance Ruling that denied them Input Tax Credit (ITC) on GST charged by a service provider for a canteen facility. The company provides this canteen service to its employees to compl…