Tag Archives: CMS Info Systems Ltd In re

Input Tax Credit not available on Cash carry vans sold as scrap after using those in business : AAR

By | August 17, 2018

As per the meaning assigned to “goods” under clause (52) to Section 2 of the CGST Act, money is excluded from the ambit of the “goods”. coming to the definition of money under the Section 2(75) of the CGST Act, 2017, we find that “money” means the Indian legal tenderbut shall not include any currency that… Read More »