https://www.taxtmi.com/caselaws?id=437264 The AAR, Telangana ruled that supply of ambulances (Mobile Common Service Centers) to Government of Tripura constitutes supply of motor vehicles under GST. The transaction attracts 28% IGST as interstate supply under HSN 8703, being seven-seater vehicles for transporting less than ten persons. Input tax credit on vehicle purchases is admissible under Section 17(5)(a) of CGST/TGST Act 2017 as vehicles are meant for further supply. The applicant is eligible for ITC on goods/services used in business furtherance, subject to Section 16 conditions and utilization under Section 49 read with Rule 88A. en-us Mon, 03 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437264 The AAR, Telangana ruled that supply of ambulances (Mobile Common Service Centers) to Government of Tripura constitutes supply of motor vehicles under GST. The transaction attracts 28% IGST as interstate supply under HSN 8703, being seven-seater vehicles for transporting less than ten persons. Input tax credit on vehicle purchases is admissible under Section 17(5)(a) of CGST/TGST Act 2017 as vehicles are meant for further supply. The applicant is eligible for ITC on goods/services used in business furtherance, subject to Section 16 conditions and utilization under Section 49 read with Rule 88A. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437264