Case Law Details

Case Name : In re Tata Motors Limited (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA-23/2019-20/B-63
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : AAR Maharashtra (290) Advance Rulings (1661)

In re Tata Motors Limited (GST AAR Maharashtra)

Section 17(5) had clearly debarred Input Tax Credit on motor vehicles or conveyances used in transport of passengers till the date of the amendment i.e. 01.02.2019. However with effect from 01.02.2019, Input Tax Credit has been allowed on leasing, renting or hiring of motor vehicles, for transportation of persons, having approved seating capacity of more than thirteen persons (including the driver).

FULL TEXT OF CORRIGENDUM ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

1. In the case of the applicant, M/s. Tata Motors Limited, holder of GSTIN Number 27AAACT272701ZW, a Ruling was passed under Sections 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act, 2017 vide Advance Ruling Order No. GST-ARA-23/2019-20/B — 46 Mumbai, dated 25.08.2020.

The aforesaid applicant has brought to our notice vide letter dated 11.09.2020 that, an error en error has been noticed under the observation part in para No.5.2.6 at two places wherein the date amendment of Section 17(5) of the CGST Act, 2017 is mentioned as “01.12.2016” instead of “01.02.2019” but in operative part of the order it is correctly stated that “ITC is available to the applicant but only after 01.02.2019.

2. On perusal of the impugned order, it is noticed that such typographical error has indeed occurred in para 5.2.6 and needs correction. Therefore, this corrigendum order is issued, to correct the above mentioned error.

Hence, now para 5.2.6 may be read as under:-

“5.2.6 From the above, it is clear and apparent that Section 17 (5) had clearly debarred Input Tax Credit on motor vehicles or conveyances used in transport of passengers till the date of the amendment i.e. 01.02.2019. However with effect from 01.02.2019, Input Tax Credit has been allowed on leasing, renting or hiring of motor vehicles, for transportation of persons, having approved seating capacity of more than thirteen persons (including the driver).”

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