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ITC of motor vehicle purchased for providing rent-a-cab services is inadmissible under GST

June 11, 2019[2019] 106 taxmann.com 108 (AAR - WEST BENGAL)
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GST : Where applicant supplies cabs on rental basis to institutes like West Bengal Postal Circle, nature of service applicant provides is classifiable under Heading No. 9966 as renting of a motor vehicle

GST : Where applicant supplies cabs on rental basis to institutes like West Bengal Postal Circle, GST paid on purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit

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