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TaxReply India Pvt Ltd

CMS INFO SYSTEM LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Jayesh Gogri
Payal Shah
Res. Counsel
Na

Petitioner / Applicant

CMS INFO SYSTEM LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 19, 2018
Order No.

GST-ARA-08/2017/B-11

Citation

2018(3) TAXREPLY 80
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by M/s. CMS Info Systems Limited, the applicant, seeking an advance ruling in respect of the applicability of GST on: 1.   Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess. 2.   If the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant’) on purchase of motor vehicles i.e, cash carry vans which are purchased....

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