Services under Chapter 99, Heading 9964 and Service Code 996415

Last updated: 18 August 2021

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Whether the applicant is allowed to take input credit?

Citation :
KER/103/2021

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

M/s.EVM Motors and Vehicles India Private Limited (hereinafter referred to as the applicant) is a major automobile dealer in the State of Kerala. It handles 15 automobile brands with showrooms and workshops spread all round Kerala. As a part of the diversification plan they have started a new venture "Le Leela" in the Hospitality segment.

Please find attached the enclosed file for the full judgement