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Case Law Details

Case Name : In re M/s. Polycab Wires Pvt. Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/30/2019
Date of Judgement/Order : 02/03/2019
Related Assessment Year :
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Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses.

Summary of Ruling is as:

The applicant Polycab Wires Private Limited., is a dealer of electrical goods and cables. The applicant is under advance ruling for two issues.

1. Applicant supplied electrical items to Kerala state electricity board (bo

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