Page 200 - GSTL_23rd July 2020_Vol 38_Part 4

566 GST LAW TIMES [ Vol. 38
cles, seized and confiscated goods, old and used goods, waste and
scrap to a GST registered person.
Answer : Yes, all the three aforementioned notifications will be applicable to
Ordnance Factory Bhandara.

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2020 (38) G.S.T.L. 566 (App. A.A.R. - GST - Mah.)
BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, MAHARASHTRA
Smt. Sungita Sharma and Shri Rajiv Jalota, Members
IN RE : CMS INFO SYSTEMS LTD.
Order No. MAH/AAAR/SS-RJ/04A/2018-19, dated 31-10-2019
in Appeal No. MAH/AAAR/05/2018-19
1
Input Tax Credit (ITC) - Admissibility on Motor Vehicle - Cash Carry-
ing Vans - On remand by orders of High Court in 2019 (28) G.S.T.L. 27 (Bom.) -
HELD : Currency belonging to customer transported by assessee in cash-carry
vans for replenishing ATM not money but goods for assessee, as it cannot use
such money for any purpose, whatsoever - Money covered under description
of goods - Just because money transported by customised vehicles, and given
special treatment in terms of its security and its handling by RBI and Banking
industry; and that said guidelines not applicable to other goods not lead to
conclusion that money cannot be considered as ‘goods’ - Compliance of guide-
lines issued by the RBI not detract subject money from being goods - Input
Tax Credit against the GST paid on purchase, and fabrication of motor vehi-
cles, used for carrying cash and bullions available to assessee - Sections 2(52),
2(75) and 17 of Central Goods and Services Tax Act, 2017 - Rule 138(14) of Cen-
tral Goods and Services Tax Rules, 2017. [paras 38, 39, 40, 41, 42, 43]
Goods - Currency transported for replenishing ATM - Assessee cannot
use money for any purpose whatsoever - Currency would amount to goods in
hands of assessee - Sections 2(52) and 2(75) of Central Goods and Services Tax
Act, 2017. [paras 38, 40]
Interpretation of statute - Definition clauses in Central Goods and
Services Tax Act, 2017 - Clause “In this Act, unless the context otherwise re-
quires” in the definitions section under Section 2 of Central Goods and Ser-
vices Tax Act, 2017, which implies that meanings assigned to the various terms
under this section of Act dependent upon context of case at hand - Meaning of
any terms or expressions needs to be comprehended in the context of the cases
under consideration. [para 40]
Appeal allowed

CASES CITED
Anyanwu Marteena Uchechi — 2015 (329) E.L.T. 750 (G.O.I.) — Referred ..................................... [Para 24]
Printer Mysore v. Assistant Commercial Tax Officer — (1994) 2 SCC 434 — Referred ................ [Para 24]
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1 On appeal from 2018 (13) G.S.T.L. 486 (A.A.R. - GST).
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