Sai Service Private Limited ., In re
Date: April 14, 2024
Subject Matter
ITC is NOT available on the motor vehicles used for demonstration purposes. AAR ruling upheld.
Summary
In the case presented before the Goa Advance Ruling Authority (AAR), the applicant sought clarification on whether they could claim Input Tax Credit (ITC) on the inward supply of motor vehicles used for demonstration purposes in the course of their b…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GOA (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017) The present appeal has been filed under section 100 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the ‘SGST Act’ and &…