Amitkumar Maheshbhai Gulwani (Godavari Logistics) ., In re
Date: November 23, 2025
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sushma Vora, Vishal Malani
Subject Matter
GTA Can Claim Full ITC on Bio-Diesel Under Forward Charge Mechanism
Summary
The Authority for Advance Ruling (AAR) ruled in favour of the applicant, a Goods Transport Agency (GTA), confirming their eligibility to pay GST under the Forward Charge Mechanism (FCM) and claim full Input Tax Credit (ITC) on the bio-diesel fuel use…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Amitkumar Maheshbhai Gulwani, Office No. 1, Ajay Chamber, Kalanala, Bhavnagar, Gujarat-364001 [for short — ‘ applicant’ ] is registered under GST and their GSTIN is 24ANLPG8779L1Z8. 2. The applicant has stated that they arc undertaking the activity of transportation of goods by road as a Goods Transport Agency (GTA), issuin…