Sai Service Pvt. Limited ., In re
Date: July 31, 2023
Subject Matter
No ITC on motor vehicles purchased for test drive purposes if they are retained for the workshop as replacement vehicles
Summary
The application involves a query regarding the eligibility of the applicant to claim input tax credit (ITC) on motor vehicles purchased for test drive purposes. The applicant is purchasing vehicles from various suppliers and using them as test drive…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Sai Service Pvt. Limited, 7-2-C-33,34, Sanathnagar Industrial Estate, Sanathnagar, Hyderabad, Telangana, 500018 (36AABCS4998M1ZK) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act…