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2020 (12) TMI 795 - AAR - GSTRectification of mistake - an error has been noticed under the observation part in para No.5.2.6 at two places wherein the date of amendment of Section 17(5) of the CGST Act. 2017 is mentioned as 01.12.2016 instead of 01.02.2019 - HELD THAT - It is noticed that such typographical error has indeed occurred in para 5.2.6 and needs correction. Therefore, this corrigendum order is issued, to correct the error. Application allowed.
Issues: Correction of typographical error in the Advance Ruling Order
Analysis: The judgment pertains to a correction in an Advance Ruling Order issued under Sections 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant, M/s. Tata Motors Limited, identified an error in the observation part of the ruling, specifically in para No. 5.2.6, where the date of amendment of Section 17(5) of the CGST Act, 2017 was incorrectly mentioned as "01.12.2016" instead of the correct date "01.02.2019." The correction was necessary as the operative part correctly stated that Input Tax Credit (ITC) is available to the applicant only after 01.02.2019. The Authority for Advance Ruling acknowledged the typographical error and issued a corrigendum order to rectify the mistake in para 5.2.6 of the original ruling. The corrigendum order explicitly states the corrected version of para 5.2.6, emphasizing that Section 17(5) initially disallowed ITC on motor vehicles or conveyances used in passenger transport until the amendment date of 01.02.2019. Following the amendment, ITC became permissible for leasing, renting, or hiring motor vehicles for transporting persons with a seating capacity exceeding thirteen, including the driver. The correction clarified the intent of the ruling, ensuring accurate interpretation and application of the law regarding Input Tax Credit on motor vehicles used for passenger transport. The issuance of the corrigendum aimed to maintain the integrity and accuracy of the original Advance Ruling Order by rectifying the typographical error promptly and effectively.
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