Case Law Details
Case Name : In Re Mohana Ghosh (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In Re Mohana Ghosh (GST AAR West Bengal)
Whether input tax credit on purchase of motor vehicles for supplying rent-a-cab service is admissible?
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 pa...
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1. I have purchase the new car for tour & travels businesses and my business is rental services provider so can i get the ITC credit against this car?
2. This car is consider as Capital Goods?
3. can i get Refund of ITC on account of inverted duty structure?
4. How i can utilized the compensation cess paid on car purchase for business?