KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT
Whether the applicant is allowed to take input credit?
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