Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
Input tax credit on demo vehicles is not blocked under section 17(5)(a) of the West Bengal Goods and Services Tax Act for authorised dealers operating under the dealer-agency model, even though manufacturers sell new vehicles directly to customers. The reference to "such motor vehicles" covers demo vehicles used to further the supply of similar vehicles, not only the specific vehicle sold. Demo vehicles serve the same purpose under the dealer-agency and traditional dealership models, and credit is not blocked under that provision in either model. The earlier clarification denying credit to dealers acting as agents or service providers is withdrawn.
Input tax credit on demo vehicles is not blocked under section 17(5)(a) of the West Bengal Goods and Services Tax Act for authorised dealers operating under the dealer-agency model, even though manufacturers sell new vehicles directly to customers. The reference to "such motor vehicles" covers demo vehicles used to further the supply of similar vehicles, not only the specific vehicle sold. Demo vehicles serve the same purpose under the dealer-agency and traditional dealership models, and credit is not blocked under that provision in either model. The earlier clarification denying credit to dealers acting as agents or service providers is withdrawn.
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