https://www.taxtmi.com/caselaws?id=293231 The ruling determined that Input Tax Credit (ITC) cannot be claimed on demo cars or ancillary services like insurance and repair & maintenance under GST provisions. Despite being essential for business purposes, demo cars did not meet the specific criteria outlined in Section 17(5)(a) and (ab) for availing ITC. The ruling emphasized the restrictive nature of these sections in disallowing ITC for motor vehicles and related services, clarifying that the purpose of purchasing demo cars did not align with the criteria for claiming ITC. Ultimately, it was concluded that GST paid on demo cars and ancillary services cannot be set off against output tax under GST. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293231 The ruling determined that Input Tax Credit (ITC) cannot be claimed on demo cars or ancillary services like insurance and repair & maintenance under GST provisions. Despite being essential for business purposes, demo cars did not meet the specific criteria outlined in Section 17(5)(a) and (ab) for availing ITC. The ruling emphasized the restrictive nature of these sections in disallowing ITC for motor vehicles and related services, clarifying that the purpose of purchasing demo cars did not align with the criteria for claiming ITC. Ultimately, it was concluded that GST paid on demo cars and ancillary services cannot be set off against output tax under GST. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293231