https://www.taxtmi.com/caselaws?id=440298 The AAR Kerala ruled that questions regarding taxability of services provided by contractors to the applicant (KSEBL) fall outside advance ruling scope as they concern inward supplies, not transactions undertaken by the applicant. The authority held that KSEBL is eligible for input tax credit on deposit works subject to Sections 16-17 of CGST Act and Rules 42-43. KSEBL must pay GST under reverse charge mechanism on rent-a-cab services from unregistered suppliers per Notification 13/2017. For deposit works, time of supply is determined by payment receipt, requiring receipt vouchers and tax payment through GSTR-3B returns. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440298 The AAR Kerala ruled that questions regarding taxability of services provided by contractors to the applicant (KSEBL) fall outside advance ruling scope as they concern inward supplies, not transactions undertaken by the applicant. The authority held that KSEBL is eligible for input tax credit on deposit works subject to Sections 16-17 of CGST Act and Rules 42-43. KSEBL must pay GST under reverse charge mechanism on rent-a-cab services from unregistered suppliers per Notification 13/2017. For deposit works, time of supply is determined by payment receipt, requiring receipt vouchers and tax payment through GSTR-3B returns. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440298