ITC on GST for JCB Vehicle Repairs & Purchase in Business Operations

In re Kalaiselvan SAGO Factory (GST AAR Tamil Nadu) Introduction: The case of “Kalaiselvan SAGO Factory” under the GST AAR Tamil Nadu delves into the availability of input tax credit (ITC) for GST paid at the time of purchase or repairs, particularly concerning JCB vehicles used for business purposes. 1. Background of the Case: M/s. Sri Kalaiselvan Sago Factory, a registered entity under GST, raised a question on the availability of ITC on GST paid during the purchase or repairs of JCB vehicles utilized for moving goods within their business premise. 2. Applicant’s Submissio...