Eligibility for Availing Direct Input Tax Credit on Deposit Works by KSEBL

In re Kerala State Electricity Board Ltd (GST AAR Kerala)

The rulings provided by the GST Authority for Advance Ruling (GST AAR) Kerala are examined to understand the taxability of services provided by contractors to KSEBL. The analysis also covers the applicability of reverse charge on rent a cab services and the timing of supply of deposit works services.

Question 1: The ruling states that no ruling can be given since the question is not directly related to the supply of goods or service

Please become a Premium member. If you are already a Premium member, login here to access the full content.