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M/S. TATA MOTORS LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P.VINITHA SEKHAR
A.A.CHAHURE
Pet. Counsel
Rajesh Shukla
Mukesh Dokania
Res. Counsel
Na

Petitioner / Applicant

M/S. TATA MOTORS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 25, 2020
Order No.

GST-ARA-23/2019-20/B-46

Citation

2020(8) TAXREPLY 3312
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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” respectively J by M/s. Tata Motors Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether input tax credit (ITC) available to Applicant on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than thirteen person for transportation of employees to & from workplace? 2. Whether GST is applicable on nominal amount recovered by Applicants from employees for usage of employee bus transportation facility in non-air conditioned bus? 3. If ITC is available as per question no. (1) Above, whether it will be restricted to the extent o....

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