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2019 (6) TMI 1269 - AUTHORITY FOR ADVANCE RULING, WEST BENGALInput tax credit - inputs/capital goods - purchase of motor vehicles - appellant engaged in supplying cabs on a rental basis - HELD THAT:- Rent-a-cab is not defined in the GST Act. Nature of the Applicant’s service is, therefore, derived from what is stated in the Application and what can be ascertained from the invoices. The Applicant provides cab rental service inter alia to institutions like West Bengal Postal Service. The recipient, as discussed in para 4.6, has to pay the Applicant a certain amount per month as consideration irrespective of what distance the cab travels in a particular month. The additional amount has to be paid if the cab is retained for extra hours or requisitioned on holidays. To cover the cost of fuel, the distance travelled needs to be brought into play, but only if it crosses a certain threshold. The nature of the service the Applicant provides is classifiable under SAC 9966 as renting of a motor vehicle. The credit of GST paid on the [inward supply] of motor vehicles for the supply of the Applicant’s service is not admissible in terms of section [17(5)(a)] of the GST Act.
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