Manner of Availing ITC is Out of Purview of Advance Ruling u/s 97 of GST Act: AAR [Read Order]

The authority states that claiming ITC on pre-April vehicles is available, but no specific method has been proposed for it
Manner of Availing ITC - Advance Ruling us 97 of GST Act - AAR - TAXSCAN

A recent ruling by the Rajasthan Authority for Advance Ruling (AAR) has clarified that Goods Transport Agencies (GTAs) can claim Input Tax Credit (ITC) on transport vehicles purchased before April 2023 under the new GST mechanism. However, the ruling does not specify the exact manner for claiming the reduced credit due to the change in…

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