Case LawOrder No. KAR. ADRG 10/2026
Toyota Mobility Solution and Services India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- February 10, 2026
- Type:
- Advance Ruling
- Members:
- Kalyan Ramarao, Siva Kumar
Subject
Input Tax Credit Available for Ancillary Expenses in Used Car Business Under Margin Scheme
Input Tax CreditMargin Scheme
Summary
The Authority for Advance Ruling (AAR) allowed the applicant to avail Input Tax Credit (ITC) on various input services and capital goods (such as refurbishment, marketing, professional fees, rent, and office expenses) even while operating under the m…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Toyota Mobility Solution and Services India Pvt. Ltd., having its registered office at # Plot No. 1, Bidadi Industrial Area, Bengaluru, Ramanagara, Karnataka-562 109 (hereinafter referred to as “the Applicant”), bearing GSTIN 29AALCT2109B1ZK, has filed this application for Advance Ruling under Section 97 of the CGST Act, 2…