Case LawAppeal Case NO. HAR/AAAR/2019-20/03
Platinum Moto Corp. LLP ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- June 28, 2021
- Type:
- Advance Ruling
- Members:
- Suresh Kishnani, Shekhar Vidyarthi
Subject
GST paid on the purchase of demo vehicles cannot be availed as ITC. AAR ruling upheld.
Input Tax Credit
Summary
1. The Goods and Services Tax paid on the purchase of demo vehicles cannot be availed as Input Tax Credit and set off against output tax payable under the GST. 2. No Input Tax Credit can be availed on the ancillary input services such as insurance an…
Judgement
The Facts of the case, as available from ‘Facts and Issues of Ruling’ in the Appeal submitted vide FORM ‘GST ARA-02’ by M/s Platinum Motocorp LLP, are that the Applicant is registered in GST at Gurugram as a Central Government (CBIC – Central Board of Indirect Taxes & Customs) administered taxpayer and is an authorised Dealer of Maruti Suzuki India Limited. The Ap…