Goods Transport Agency allowed full ITC on bio-diesel fuel under Section 16; Section 17(5) inapplicable
Case-Laws
GST
AAR held that the applicant, operating as a Goods Transport Agency, is entitled to avail full ITC of GST paid on bio-diesel used as fuel in its goods carriages, as the input is used in the course or furtherance of business under Section 16 of CGST Act. Section 17(5) restrictions were found inapplicable since they relate to passenger vehicles, not goods carriages. AAR fur
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