A2Mac1 India Private Limited ., In re
Date: December 5, 2024
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, A Valli
Subject Matter
No ITC on Motor Vehicles purchased for Automobile Benchmarking Service
Summary
In this case, an applicant providing Automobile Benchmarking services through an online platform sought an advance ruling on whether they could claim input tax credit (ITC) on the purchase of motor vehicles used for their business, which they later s…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advanc…