https://www.taxtmi.com/article/detailed?id=8688 The statute bars ITC on inward supplies of motor vehicles for transport of persons up to thirteen seats but excepts cases where the vehicles are used for a further supply of such vehicles, transportation of passengers, or imparting training; related services receive ITC only when connected to such excepted uses. An AAR found rent-a-cab leasing to institutions to be renting of motor vehicles (SAC 9966) and disallowed ITC, while the author contends that leasing constitutes a "further supply" under the broad definition of supply and so should qualify for the exception allowing ITC. en-us Wed, 21 Aug 2019 07:08:19 +0530 Wed, 21 Aug 2019 07:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8688 The statute bars ITC on inward supplies of motor vehicles for transport of persons up to thirteen seats but excepts cases where the vehicles are used for a further supply of such vehicles, transportation of passengers, or imparting training; related services receive ITC only when connected to such excepted uses. An AAR found rent-a-cab leasing to institutions to be renting of motor vehicles (SAC 9966) and disallowed ITC, while the author contends that leasing constitutes a "further supply" under the broad definition of supply and so should qualify for the exception allowing ITC. Articles Goods and Services Tax - GST Wed, 21 Aug 2019 07:08:19 +0530 https://www.taxtmi.com/article/detailed?id=8688