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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  

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