ITC eligible on purchase/fabrication of motor vehicle used for carrying cash & bullion

In re CMS Info Systems Ltd (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling hold that Input Tax credit against the GST paid on purchase and fabrication of the motor vehicle used for carrying cash and bullion is available to the appellant.

Read AAR Order : GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR

Read AAAR order 1 :Input Tax Credit not available on purchase of ‘Cash carry vans’

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY  FOR ADVANCE RULING, MAHARASHTRA

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