M/s BMW India Pvt. Ltd.

Whether the Applicant-unit is entitled to avail input tax credit of IGST and Compensation Cess paid on receipt of cars (on stock-transfer basis) for use in relation to specified business activities and thereafter onward supply to dealers after use by the Applicant-unit for a limited period of time?

States/UT
Order No. & Date
HAR/HAAR/2018-19/ 17 dated 09.10.2018
Order date
09-10-18
Category
97(2)(d)
Year