https://www.taxtmi.com/highlights?id=54438 Input Tax Credit - financial institution or not - option provided u/s 17(4) - the applicant being a Co-operative Society registered with the Central Registrar of Co-operative Societies carrying on the business of financing whether by means of making loans or advances or otherwise, of any activity other than its own qualifies to be a “financial institution” as per the Reserve Bank of India Act, 1934 and consequently also under the CGST Act, 2017. - AAR en-us Sat, 22 Aug 2020 12:16:16 +0530 Sat, 22 Aug 2020 12:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54438 Input Tax Credit - financial institution or not - option provided u/s 17(4) - the applicant being a Co-operative Society registered with the Central Registrar of Co-operative Societies carrying on the business of financing whether by means of making loans or advances or otherwise, of any activity other than its own qualifies to be a “financial institution” as per the Reserve Bank of India Act, 1934 and consequently also under the CGST Act, 2017. - AAR Highlights GST Sat, 22 Aug 2020 12:16:16 +0530 https://www.taxtmi.com/highlights?id=54438