Sai Service Private Limited ., In re
Date: January 10, 2024
Subject Matter
ITC is available on the inward supply of motor vehicles used for demonstration purposes contingent on their subsequent use for further supply
Summary
The case law addresses the eligibility of Input Tax Credit (ITC) for motor vehicles used by the applicant for demonstration purposes in the course of their business. The applicant argued that these demo cars are essential for sales promotion as they…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. SAI SERVICE PRIVATE LIMITED, Pune with registered office at 50/1115 L, Cheranelloor Road, Edappally, Ernakulam, Kerala, 682024 (hereinafter referred to as the applicant) is in the business of supply of motor cars and services related to the same. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and…