Sikka Ports Denied Input Tax Credit for Vessel Repairs; Section 17(5)(b) CGST Act Applied to SPV Hiring.
Case-Laws
GST
The AAAR held that the respondent, M/s. Sikka Ports and Terminals Ltd., is not eligible for availing input tax credit (ITC) on input services for repairs and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs) as these vessels are not used for transportation of goods. Additionally, the respondent cannot claim ITC on hiring of SPVs u/s 17(5)(b
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