BMW India Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- June 28, 2021
- Type:
- Advance Ruling
- Members:
- Suresh Kishnani, Shekhar Vidyarthi
Subject
ITC not available on the vehicles used for business purposes such as Marketing Fleet, Sales Fleet, Press Fleet, Training Fleet
Summary
Whether Applicant is eligible to avail input tax credit of IGST and Compensation Cess on the vehicles received by it used for the following specified business purposes: i.) Marketing fleet: Vehicles for undertaking various marketing & promotional…
Judgement
The present appeal has been filed under Section 100 (1) of Central Goods and Services Tax Act, 2017 / Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act/ HGST Act, respectively) by M/s. BMW India Pvt. Ltd. (hereinafter referred to as the “Appellant”) against the Advance Ruling No. HAR/HAAR/R/2018-19/17 dated 09.10.2018. A copy of order dated 09.10.2018 of the…