ITC Claim Allowed on Vehicle Modified and Supplied as Ambulance

In re Raminfo Limited (GST AAR Telangana) AAR, Telangana in M/s. Raminfo Limited through its order number TSAAR Order No. 02/2023 dated April 3, 2023, has determined that the assessee is eligible to avail Input Tax Credit (ITC) on the purchase of a 7-seater vehicle, which will be subsequently converted into an ambulance for onward supply. Facts: M/s. Raminfo Limited (“the Applicant”) has a work order from the Government of Tripura for supply of ambulances (Mobile Common Service Centres). For this purpose, they are procuring Maruti Suzuki Eeco (7 seater) and modifying the same in their work...