SC UPHOLDS ADMISSIBILITY OF CENVAT CREDIT ON MOBILE TOWERS AND PREFABRICATED BUILDINGS

Rule 96(10) of the CGST Rules held as ‘unconstitutional’ as it imposes conditions not conferred by section 16 of the IGST Act, 2017

Clarifications issued in pursuance of the 54th GST Council Meeting

A Guide to Understand Taxpayer’s Rights and Responsibilities

M/s BMW India Private Limited [‘BMW’] is a wholly owned subsidiary of M/s Bayerische Motoren Werke Holding B.V., Netherlands and M/s Bayerische Motoren Werke, Aktiengesellschaft, Germany [‘Collectively referred as Parent Company’]. The parent company is engaged in the business of the manufacture and sale of ‘BMW cars’ outside India.