Kansai Nerolac Paints Ltd., In re
Date: August 3, 2018
Subject Matter
Krishi Kalyan Cess cannot be claimed as ITC under GST. Previous order of Advance Ruling Authority upheld.
Summary
M/s Kansai Nerolac Paints Limited are engaged in business of manufacture of paints and engaged in provision of works contract service as well. The works contract services are carried out from the company's Head Office. The appellant filed an appl…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…