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    <title>Input Tax Credit on Demo Vehicles Denied Under GST Act, Failing Conditions in Section 17(5)(a), Clauses (A)-(C).</title>
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    <description>Input tax credit (ITC) - Demo vehicle purchased - There is clear provision in law for admissibility of Input tax credit on motor vehicles in any of&#039; the three conditions prescribed in clause (A), (B) and (C) of Section 17(5)(a) of GST Act. As the applicant&#039;s Demo vehicles do not comply any of the said conditions. therefore. the applicant is not eligible for Input tax credit on Demo vehicles - AAR</description>
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      <description>Input tax credit (ITC) - Demo vehicle purchased - There is clear provision in law for admissibility of Input tax credit on motor vehicles in any of&#039; the three conditions prescribed in clause (A), (B) and (C) of Section 17(5)(a) of GST Act. As the applicant&#039;s Demo vehicles do not comply any of the said conditions. therefore. the applicant is not eligible for Input tax credit on Demo vehicles - AAR</description>
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