Sikka Ports denied ITC on vessel repairs and hiring under CGST Act.

The Appellate Authority for Advance Ruling (AAAR) determined that Sikka Ports and Terminals Ltd. is not entitled to input tax credit (ITC) for services related to the repair and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs) since these vessels are not utilized for transporting goods. Furthermore, the company cannot claim ITC on the hiring of SPVs under Section 17(5)(b) of the Central Goods and Services Tax (CGST) Act, 2017, as the service was not used for making an outward taxable supply of the same service category or as part of a taxable composite or mixed supply. .....

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