Input tax credit for demo vehicles clarified to ensure uniform GST implementation across field formations. Input tax credit in respect of demo vehicles is to be administered in accordance with the clarification issued by the Central Board of Indirect Taxes and Customs to ensure uniform implementation of the Goods and Services Tax law across field formations. The Tripura State tax administration directs all concerned officers to follow the guidelines contained in the referenced GST circular on availability of input tax credit for demo vehicles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit for demo vehicles clarified to ensure uniform GST implementation across field formations.
Input tax credit in respect of demo vehicles is to be administered in accordance with the clarification issued by the Central Board of Indirect Taxes and Customs to ensure uniform implementation of the Goods and Services Tax law across field formations. The Tripura State tax administration directs all concerned officers to follow the guidelines contained in the referenced GST circular on availability of input tax credit for demo vehicles.
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