ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]
The bench observed that tax paid by the assessee on hiring charges is not restricted under sub-section (5) of section 17 of the GST Act
By Amal Michael - On February 29, 2024 8:38 pm - 2 mins read
The two member bench of West Bengal Goods and Services Tax ( GST ) Authority for Advanced Rulings ( Aar ) ruled that a registered person is eligible to avail credit of input tax if all the conditions laid down in section 16 of the Goods and Services Tax ( GST ) Act, 2017 get…
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