Input Tax Credit allowable for the goods used in trial run of production/ demonstration

In this matter the Authority for Advance Rulings, Kerala held that Input tax paid by a vehicle dealer on the purchase of motor car used for demonstration purpose of the customer can be availed as input tax credit on capital goods and set off against output tax payable under GST.

To read complete Judgment Click Here

Similar decision is taken in the matter of:

• Chowgule Industries (P) Ltd. [2020 (33) G.S.T.L. 288 (A.A.R. – GST – Maharashtra)]. To read the complete judgment Click Here
• M/s Khatwani Sales and Services L.L.P. [2021 (47) G.S.T.L. 525 (A.A.R. – GST – Madhya Pradesh). To read the complete judgment Click Here
• M/s Platinum Motocorp L.L.P. [2021 (47) G.S.T.L. 198 (A.A.R. – GST – Haryana)]. To read the complete judgment Click Here