ITC on Pump Leasing – Proportionate Eligibility: GST AAR Kerala Ruling

In re Kwality Auto Services (GST AAR Kerala)

Introduction: The Authority for Advance Ruling in Kerala addressed the admissibility of input tax credit (ITC) on the inward supply of services related to License Fee Recovery (LFR) for leasing pumps and equipment. The case involves Kwality Auto Services, a retail dealer of Hindustan Petroleum Corporation Ltd.

Detailed Analysis:

1. Background:

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