Case LawAdvance Ruling No. GUJ/GAAAR/APPEAL/2022/23
Tata Motors Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- December 22, 2022
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Vivek Ranjan
Subject
ITC available on Canteen Services to Direct Employees. AAR ruling modified.
Input Tax Credit
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…