No GST ITC on Services Procured by Port for Operation and Maintenance of Diving Support Vehicle: AAAR

The Appellate Authority for Advance Ruling (AAAR) ruled that no Goods and Services Tax (GST) Input Tax Credit (ITC) can be claimed on services procured by ports for the operation and maintenance of diving support vehicles. The ruling highlights that the services in question are not directly related to the export of goods or taxable activity under GST, making them ineligible for ITC. This decision clarifies the scope of GST credits available for various services and reinforces the importance of ensuring that input credits are only claimed for eligible activities.