AAR: ITC admissible on motor-vehicles 'leased' to customers

Nov 12,2020

 Haryana AAR allows ITC on motor-vehicles to Applicant, engaged in business of providing motor-vehicles on operating lease to its customers, in view of exception contained u/s 17(5)(a) of CGST Act, 2017; Observes that as per section 17(5), it is clear that ITC is not available in respect of motor-vehicles for transportation of persons having sitting capacity for not more than 13 persons (including driver) except when they are used for making specified taxable supplies na...


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