https://www.taxtmi.com/caselaws?id=303514 The Appellate Authority upheld the ruling of the Madhya Pradesh Authority for Advance Ruling, determining that the appellant is not entitled to claim input tax credit on motor vehicles used for demonstration purposes. The demo vehicles were found not to meet the exceptions outlined in Section 17(5)(a) of the CGST Act, as they were primarily used for demonstration and trial purposes rather than immediate further supply, leading to the blocking of input tax credit on these vehicles. en-us Fri, 20 Nov 2020 00:00:00 +0530 Wed, 27 Jul 2022 21:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303514 The Appellate Authority upheld the ruling of the Madhya Pradesh Authority for Advance Ruling, determining that the appellant is not entitled to claim input tax credit on motor vehicles used for demonstration purposes. The demo vehicles were found not to meet the exceptions outlined in Section 17(5)(a) of the CGST Act, as they were primarily used for demonstration and trial purposes rather than immediate further supply, leading to the blocking of input tax credit on these vehicles. Case-Laws GST Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303514