https://www.taxtmi.com/caselaws?id=401996 The Authority for Advance Ruling acknowledged a typographical error in an Advance Ruling Order issued to M/s. Tata Motors Limited, concerning the date of amendment of Section 17(5) of the CGST Act, 2017. The correction clarified that Input Tax Credit (ITC) on motor vehicles used for passenger transport became permissible from 01.02.2019, allowing leasing, renting, or hiring of vehicles with a seating capacity exceeding thirteen. The corrigendum order rectified the mistake in para 5.2.6 of the original ruling, ensuring accurate interpretation and application of the law. en-us Tue, 15 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401996 The Authority for Advance Ruling acknowledged a typographical error in an Advance Ruling Order issued to M/s. Tata Motors Limited, concerning the date of amendment of Section 17(5) of the CGST Act, 2017. The correction clarified that Input Tax Credit (ITC) on motor vehicles used for passenger transport became permissible from 01.02.2019, allowing leasing, renting, or hiring of vehicles with a seating capacity exceeding thirteen. The corrigendum order rectified the mistake in para 5.2.6 of the original ruling, ensuring accurate interpretation and application of the law. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401996