ITC Admissible On GST Paid On GTA Service Despite Vehicles Travelling Empty in Return Journey: AAR

The  Gujarat Authority of Advance Ruling (AAR)  has ruled that the Input Tax Credit (ITC) is admissible on GST paid on goods transport agency (GTA) service supplied to it, despite refrigerated vehicles travelling empty during the return journey. The applicant, Vadilal, is in the business of supplying ice-cream in various states in addition to the supplies in Gujarat State. For transporti…