Landmark Cars East Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- April 3, 2024
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Joyjit Banik
Subject
ITC is available on inward supply of car which is used for demonstration purpose and supplied further after a specified time period
Summary
Question: Whether the applicant is entitled to claim input tax credit charged and paid on inward supply of car from Mercedes Benz India which are used for demonstration purpose to the potential customer interested in buying Mercedes Benz Car, commonl…