https://www.taxtmi.com/caselaws?id=764403 GAAAR ruled that the port operator was not eligible for ITC on repair and maintenance services for Diving Support Vehicles and Security Patrol Vessels under section 17(5)(ab) of CGST Act, as these vessels were not used for goods transportation. The Authority also denied ITC on hiring services of SPV under section 17(5)(b), finding that hiring services were not used for making outward taxable supply of the same category or as element of composite/mixed supply. Both ITC claims were blocked under the statutory restrictions. en-us Mon, 30 Dec 2024 00:00:00 +0530 Tue, 03 Jun 2025 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764403 GAAAR ruled that the port operator was not eligible for ITC on repair and maintenance services for Diving Support Vehicles and Security Patrol Vessels under section 17(5)(ab) of CGST Act, as these vessels were not used for goods transportation. The Authority also denied ITC on hiring services of SPV under section 17(5)(b), finding that hiring services were not used for making outward taxable supply of the same category or as element of composite/mixed supply. Both ITC claims were blocked under the statutory restrictions. Case-Laws GST Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764403