The Gujarat Authority for Advance Ruling (Gujarat AAR) in the case of M/s Vadilal Enterprises Ltd, Ahmedabad held that ITC on GST paid on the transaction wherein vehicles returned empty during return journey is admissible. Brief Facts of the Case: 1. M/s Vadilal Enterprises Ltd. (Vadilal) submitted that it supplies ice cream in various States
The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajib Magoo and T.R. Ramnani has ruled that GST is not payable on fees collected towards training in respect of football, basketball, athletics, cricket, swimming, karate, and dance. The association, M/s Navi Mumbai Sports Association, has constructed an international sports complex on land allotted by M/s
Advance Ruling on ITC available on CSR expenses Since the inception of GST law, this question has been raised on various occasions whether CSR expenses which are mandatory in nature to be considered as incurred in the course of business or not. Accordingly, ITC availability of CSR expenses has always raised a question mark in
