Input tax Credit – ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 – Not falling within the exception carved out u/s 17(5)(b)(iii)(A) of the GST Act – credit not allowed.

GST – Input tax Credit – ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 – Not falling within the exception carved out u/s 17(5)(b)(iii)(A) of

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