GST Updates – Dec 22, 2021

• No ITC available on GST paid on Motor Cars of Seating Capacity not exceeding 13 leased or rented with Operators to Vendors: AAR
• 12% GST payable on Supply of Stator Coil for use in WOEG: AAR
• CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022
• Rules related to Mandatory Aadhaar authentication for GST Refund & Revocation application to be effective from 1 January 2022: CBIC 

Source Taxscan

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