Chowgule Industries Private Limited ., In re
Date: March 26, 2019
Court: Authority for Advance Ruling
Bench: Goa
Type: Advance Ruling
Subject Matter
ITC can be availed on the Motor Vehicles purchased for demonstration purpose.
Summary
The applicant is an authorised dealer for Maruti Suzuki India Limited for sale of motor vehicles and spares and for servicing as also for some other commercial vehicle manufacturers. The applicant purchases vehicles against tax invoices which are ref…
The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s Chowgule Industries Private Limited, Chowgule House, Mormugao Harbour, Goa — 403803 seeking an Advance Ruling in respect of the following question: “Whether Input Tax Credit on…