Whether on facts and circumstances of the case, since Integrated Goods and Services Tax (“IGST”) is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged?
States/UT
Order No. & Date
TN/26/AAR/2019 DATED 21.06.2019
Order date
21-06-19
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Category
97(2)(d)
Year