Input tax credit— the moot issue, before us, is to determine whether the money being transported by the Appellant in the cash carry vans can be construed as “goods” or otherwise for the purposes of determining the availability of Input Tax Credit of the GST paid on the purchase and fabrication of the subject transport vehicles.

there was difference in opinion on this particular issue between two members of the Advance Ruling Authority. Therefore, the matter was referred to the Appellate Authority for Advance Ruling for giving the appropriate ruling in this regard.

Held that— We, hereby, hold that Input Tax Credit against the GST paid on the purchase and fabrication of the motor vehicles, used for carrying cash and bullions, is available to the Appellant.—Cms Info Systems Limited, In Re… [2019] 17 TAXLOK.COM 128 (AAAR-Maharashtra)