https://www.taxtmi.com/caselaws?id=377860 The Authority for Advance Ruling (AAR) determined that the applicant is eligible to claim Input Tax Credit (ITC) on cars leased to customers under Section 17(5) of the Central Goods and Services Tax Act, 2017. The ruling specified conditions for eligibility, including registration for commercial use and compliance with relevant notifications. The applicant must adhere to Notification No. 11/2017-Central Tax (Rate) and corresponding state notifications, reverse ITC if the vehicle is not re-leased after termination, and ensure vehicles are registered for commercial, not personal, use. en-us Mon, 18 Feb 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377860 The Authority for Advance Ruling (AAR) determined that the applicant is eligible to claim Input Tax Credit (ITC) on cars leased to customers under Section 17(5) of the Central Goods and Services Tax Act, 2017. The ruling specified conditions for eligibility, including registration for commercial use and compliance with relevant notifications. The applicant must adhere to Notification No. 11/2017-Central Tax (Rate) and corresponding state notifications, reverse ITC if the vehicle is not re-leased after termination, and ensure vehicles are registered for commercial, not personal, use. Case-Laws GST Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377860