Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be utilised for payment of output tax payable under this Act.
States/UT
Order No. & Date
GST/ARA/18/2019-20/B-121 , Mumbai, dated 26.12.2019
Order date
26-12-19
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Category
97(2)(d)
Year