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SHRIRAM PISTONS AND RINGS LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJENDRA KUMAR
VIVEK ARYA
Pet. Counsel
Sanjay Kumar
Atul Gupta
Res. Counsel
---

Petitioner / Applicant

SHRIRAM PISTONS AND RINGS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Dec 9, 2022
Order No.

UP ADRG 18/2022

Citation

2022(12) TAXREPLY 7531
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s SHRIRAM PISTONS AND RINGS LIMITED, A-4 to A-7, B-8/1 & 2, B 9 & 10, Industrial Area III, Meerut Road, Ghaziabad- 201 003 (U.P.) (herein after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AAACS0229G1ZN. 2. The applicant has submitted an application for Advance Ruling dated 14.10.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- (a) Whether the Applicant is entitled to avail Input Tax Credit of the GST paid on various services/ expenses incurred towards discharging its CSR obligation, can be considered as being in course or furtherance of business in terms of Section 16(1) of the CGST Act, 2017 r/w UPGST Act, 2017?. 3. As per declaration given by the applicant in Form ARA-01....

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