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2019 (1) TMI 1389 - AAR - GSTAdmissibility of input tax credit of tax paid or deemed to have been paid on vehicles - Whether they can utilize/ refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity? Held that:- The Input Tax Credit on the vehicles purchased by the applicant for the purpose of their business will fall under Section 17(5) - It is clear from the plain reading of the section, that the goods referred by the applicant do not fall under the exceptions referred in Section 17(5) of CGST / APGST Act, 2017. Hence the applicant is not entitled for claim of ITC.
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