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Input Tax Credit not available on purchase of ‘Cash carry vans’
Case Law Details
- Case Name
- In re M/s. CMS Info Systems Ltd. (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re M/s. CMS Info Systems Ltd. (GST AAAR Maharashtra)
The Appellate Authority held that, as the law now stands, Input Tax Credit is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans, which are purchased and used for cash management business and supplied post usage as scrap.
Read AAR Order : GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR
Read AAAR order 2 after HC Judgment:ITC eligible on purchase/fabrication of motor vehicle used for carrying cash & bullion
FULL TEXT OF ORDER OF APPELLATE...
