Indian Cotton Solutions.Com Private Limited ., In re
Date: June 8, 2018
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Subject Matter
ITC is not available on vehicles purchased for use as mobile cotton labs
Summary
The applicant purchased five vehicles to use as mobile cotton labs, for the purpose of testing of quality of cotton. The applicant stated that its business itself is testing and the lab (launched on vehicles) is to be considered as a prime business c…
M/s INDIAN COTTON SOLUTIONS.COM PRIVATE LIMITED. (hereinafter also referred as applicant). having GSTIN:37AADCI7003DIZZ are engaged in supply of service by providing Mobile Laboratory Services, to test the quality of Cotton. The applicant has filed an application in form GST ARA-01. doled 20.03.2018, for seeking advance ruling on ‘Admissibility of input tax credit of tax paid or deemed to ho…