Case LawAdvance Ruling No.GST-ARA- 18/2019-20/B-121
Chowgule Industries Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 26, 2019
- Type:
- Advance Ruling
- Members:
- P Vinitha Sekhar, A A Chahure
Subject
ITC available on Demo Cars
Input Tax Credit
Summary
Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the s…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Chowgule Industries Private Limited , the applicant, seeking an advance ruling in respect of the following question. Whether the applicant is entitled to avail Input…