Case Law Details
In re Nipha Exports Pvt Ltd (GST AAR West Bangal)
Whether ITC is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948.
It is evident from above that input tax credit on inward supply of ambulance, being a motor vehicle, is not admissible under Section 1 7(5)(a) of the GST Act. The exception carved out under Section 17(5)(b)(iii)(A) of the GST Act for services which are obligatory for an employer to provide to its employees under any law for the time being in force is limited only to rent-a-cab, life insurance and health insurance.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BANGAl
1. Admissibility of the Application
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