Cash Transport by Vans Subject to GST, Classified as Goods; ITC Available for Vans Used in Cash Transport.

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Full Text of the Document

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....Supply of goods or not - transport of money by cash-carry vans - goods or not - levy of GST - the compliance of the guidelines issued by the RBI will not detract the subject money from being goods - ITC in respect of the cash carry vans used for the transportation of cash will be available....