https://www.taxtmi.com/caselaws?id=416118 The court held that Input Tax Credit (ITC) on GST paid for motor cars leased or rented to customers, including those registered as public vehicles and provided on lease or rental, is not available under the relevant sections of the CGST Act, 2017. Additionally, the ITC for services of renting or leasing motor vehicles to SEZ units without payment of IGST under LUT was deemed taxable, but ITC on the purchase of motor vehicles for such supply is not admissible under the specified sections of the Act. en-us Tue, 30 Nov 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416118 The court held that Input Tax Credit (ITC) on GST paid for motor cars leased or rented to customers, including those registered as public vehicles and provided on lease or rental, is not available under the relevant sections of the CGST Act, 2017. Additionally, the ITC for services of renting or leasing motor vehicles to SEZ units without payment of IGST under LUT was deemed taxable, but ITC on the purchase of motor vehicles for such supply is not admissible under the specified sections of the Act. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416118