SC Explains When Shares Received After Company Amalgamation are Taxable as Business Income  ||  SC: Excavators, Dumpers Etc Used Within Factories aren’t Motor Vehicles For Road Tax Purposes  ||  SC: Complaints Alleging Fraud under Companies Act Can Be Filed Only By SFIO, Not By Private Parties  ||  SC: Preventive Detention Cannot Override Bail and Requires Proof of a Threat to Public Order  ||  Supreme Court: Multiple Complaints Are Valid For Dishonour of Several Cheques in One Transaction  ||  SC: Bail Should Not be Refused Mechanically Nor Granted Based on Irrelevant Considerations  ||  Gujarat HC: Motor Accident Compensation Doesn’t Cover Medical Expenses Paid by Charity  ||  HP High Court: Panchayati Raj Elections Cannot Be Postponed Beyond Five-Year Term  ||  Ker HC: Victim Cannot File Second Appeal Seeking Special Leave Against Acquittal Under S.419(4) BNSS  ||  Delhi HC: Right to Higher or Professional Education is Fundamental and Cannot be Curtailed Lightly    

AAR West Bengal: No Input Tax Credit on Motor Vehicles Bought for Rent-a-Cab Service - (13 Jun 2019)

GOODS AND SERVICES TAX

Authority for Advance Rulings (AAR), West Bengal has noted that the GST paid on the purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of Section 17(5)(b)(i) of the West Bengal Goods and Services Act, 2017 (Act). It was further observed that the amended provisions of Section 17(5)(b)(i) of the Act do not contain a reference to the rent-a-cab service.

Tags : AAR WEST BENGAL   INPUT TAX CREDIT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved