CIRCULAR
| Circular | Subject |
| Circular No. 231/25/2024-GST dt.10.09.2024 [para 4] | Clarification on availability of input tax credit in respect of demo vehicles. |
ADVANCE RULING
| Particulars | Crux |
|
2024(04)LCX0119(AAR) AAR-WEST BENGAL Landmark Cars East Private Limited |
Applicant can claim ITC on cars used for demonstration purposes, provided they are subsequently sold after a specified time period. |