Assessee is entitled to claim ITC on vehicle modified and supplied as an ambulance

Last updated: 20 June 2023
Quick Summary
The Telangana Authority for Advance Ruling (AAR) has ruled that businesses can claim Input Tax Credit (ITC) on vehicles purchased for modification and subsequent supply as ambulances. This decision clarifies that such vehicles, even if designed for passenger transport, are eligible for ITC when used in furtherance of business, specifically for making taxable supplies like the sale of ambulances.

Court :
AAR, Telangana

Brief :
The AAR, Telangana in M/s. Raminfo Limited [TSAAR Order No.02/2023 dated April 03, 2023] ruled that assessee can claim Input Tax Credit ("ITC") on purchase of 7-seater vehicle which will be transformed into an ambulance for further supply.

Citation :
TSAAR Order No.02/2023 dated April 03, 2023

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Bimal Jain
Published in GST
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