1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for-
a) The F.Y 2017-18?
b) The F.Y 2018-19 & succeeding financial years
2. Whether the exemption to a 'defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU's) that function under the Ministry of Defence, Government of India?
3. Whether exemption on payment of GST on transport of 'military or defence equipments' through a goods transport agency applicable to goods transported by our organization?
4. Whether availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable property (which is an ancillary business activity)?
5. Whether Input Tax Credit is allowable in respect of food and beverages consumed in industrial canteen?
6. Whether Input Tax Credit is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen?
7. Whether Input Tax Credit is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital?
States/UT
Order No. & Date
GST-ARA- 58/2019-20/B- 28 ,Mumbai, dated 13.07.2021
Order date
13-07-21
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Category
97(2) (a),(b)(c) & (d)
Year