GST paid on inward supply of motor vehicles for supplying rent-a-cab service not admissible

In re Mohana Ghosh (GST AAR West Bangal) The advance ruling in this matter was pronounced on 10/06/2019. The order, however, suffers from certain legal errors that are apparent on the face of the record. They need to be rectified. This Authority, therefore, proceeds to amend the said order on its own accord under section 102 of the GST Act. As the rectification is not going to enhance the tax liability or reducing the amount of admissible input tax credit from the original order, the requirement under proviso to section 102 of the GST Act does not apply. Link to Earlier Order Input tax credit ...