Case Law Details
Case Name : In re Kwality Auto Services (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/27/2023
Date of Judgement/Order : 27/06/2023
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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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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