<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2024 (6) TMI 473 - AUTHORITY FOR ADVANCE RULING, ODISHA</title>
    <link>https://www.taxtmi.com/caselaws?id=753866</link>
    <description>The SC ruled that a Goods Transport Agency seeking an advance ruling on GST chargeability for rental services found the application not maintainable under Section 95(a) of CGST Act. The agency was deemed eligible to claim Input Tax Credit on input supplies used in business, subject to Section 16 conditions. No separate judgment was issued, with the ruling focusing on procedural and tax credit aspects.</description>
    <language>en-us</language>
    <pubDate>Fri, 24 May 2024 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 05 May 2025 12:09:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=756118" rel="self" type="application/rss+xml"/>
    <item>
      <title>2024 (6) TMI 473 - AUTHORITY FOR ADVANCE RULING, ODISHA</title>
      <link>https://www.taxtmi.com/caselaws?id=753866</link>
      <description>The SC ruled that a Goods Transport Agency seeking an advance ruling on GST chargeability for rental services found the application not maintainable under Section 95(a) of CGST Act. The agency was deemed eligible to claim Input Tax Credit on input supplies used in business, subject to Section 16 conditions. No separate judgment was issued, with the ruling focusing on procedural and tax credit aspects.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 24 May 2024 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=753866</guid>
    </item>
  </channel>
</rss>