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		<title>Input tax Credit available on Demo Car used by vehicle dealer : AAR</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Fri, 12 Oct 2018 03:27:55 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[GST Judgments]]></category>
		<category><![CDATA[GST Judgments KERALA AAR]]></category>
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		<category><![CDATA[A.M. Motors in re]]></category>
		<category><![CDATA[ADVANCE RULING NO. KER/10/2018]]></category>
		<category><![CDATA[input Tax credit on test drive vehicle]]></category>
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					<description><![CDATA[<p>Input tax Credit available on Demo Car/ Test Drive car Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST Explanation by CA Satbir Singh AUTHORITY FOR ADVANCE RULINGS, KERALA A.M. Motors., In re… <span class="read-more"><a href="https://www.taxheal.com/input-tax-credit-available-on-demo-car-used-by-vehicle-dealer-aar.html">Read More &#187;</a></span></p>
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<h1 style="text-align: center;">Input tax Credit available on Demo Car/ Test Drive car</h1>
<p>Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST</p>
<p>Explanation by CA Satbir Singh</p>
<p><iframe src="https://www.youtube.com/embed/ioYDNDp6-4M" width="711" height="400" frameborder="0" allowfullscreen="allowfullscreen"></iframe></p>
<p id="111070000000000002" style="text-align: center;">AUTHORITY FOR ADVANCE RULINGS, KERALA</p>
<p id="" style="text-align: center;">A.M. Motors., <i>In re</i></p>
<div id="dbs_judge" style="text-align: center;"><span id="111170000000093365">B.G. KRISHNAN</span> AND <span id="111170000000093366">B.S. THYAGARAJABABU</span>, MEMBER</div>
<p style="text-align: center;">ADVANCE RULING NO. KER/10/2018</p>
<p style="text-align: center;">SEPTEMBER  26, 2018</p>
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<p><b>Harisankar V. Menon</b>, Adv. <i>for the Applicant.</i></p>
<h2>Download Judgment <a href="http://keralataxes.gov.in/wp-content/uploads/2018/04/A.M-Motors.pdf" target="_blank" rel="noopener">Click here </a></h2>
<h2>Other <a href="https://taxheal.com/category/gst-judgments" target="_blank" rel="noopener">GST Judgments</a></h2>
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