https://www.taxtmi.com/caselaws?id=374224 The Authority ruled that M/s. INDIAN COTTON SOLUTIONS.COM PRIVATE LIMITED was not entitled to claim input tax credit for vehicles purchased for their core business activity of providing Mobile Laboratory Services to test the quality of Cotton. The decision was based on Section 17(5) of the CGST/APGST Act, which specifies conditions for claiming input tax credit for motor vehicles, and since the vehicles did not meet the exceptions listed in the section, the applicant's claim was denied. en-us Fri, 08 Jun 2018 00:00:00 +0530 Thu, 06 Mar 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374224 The Authority ruled that M/s. INDIAN COTTON SOLUTIONS.COM PRIVATE LIMITED was not entitled to claim input tax credit for vehicles purchased for their core business activity of providing Mobile Laboratory Services to test the quality of Cotton. The decision was based on Section 17(5) of the CGST/APGST Act, which specifies conditions for claiming input tax credit for motor vehicles, and since the vehicles did not meet the exceptions listed in the section, the applicant's claim was denied. Case-Laws GST Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374224