M/S CUMMINS INDIA LTD. [TS-747-AAAR (MAH)-2021- GST (AAAR, MAHARASHTRA)
M/S CUMMINS INDIA LTD. [TS-747-AAAR (MAH)-2021- GST (AAAR, MAHARASHTRA):Background: Cummins India Ltd. operates across various states in India through multiple units, including manufacturing, service, and sales. The head office (HO) in Maharashtra procures common input services and avails GST input tax credit (ITC) on these services. The costs incurred by the HO for these common inputs are allocated and recovered from its branch units as part of internal cost allocation procedures.Points of Dispute:
Whether availing ITC on common input supplies by...
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