In the matter of M/s A.M. Motors [ADVANCE RULING NO. KER/10/2018 (A.A.R. – GST- Kerala)], it is 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 the complete judgment 2018 Taxo.online 605