https://www.taxtmi.com/caselaws?id=764554 Input tax credit on motor vehicles is blocked under Section 17(5)(a) when the vehicles are acquired for automotive benchmarking research and later sold as scrap. The exception for further supply applies only where the motor vehicles themselves are acquired for onward supply as motor vehicles, such as dealer or demo-vehicle transactions, and does not extend to purchase for research use followed by dismantling and scrap sale. The treatment applicable to old and used motor vehicles, including valuation or notification-based concessions, does not alter this position. On that basis, the credit was held to be not admissible. en-us Fri, 06 Dec 2024 00:00:00 +0530 Mon, 13 Jan 2025 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764554 Input tax credit on motor vehicles is blocked under Section 17(5)(a) when the vehicles are acquired for automotive benchmarking research and later sold as scrap. The exception for further supply applies only where the motor vehicles themselves are acquired for onward supply as motor vehicles, such as dealer or demo-vehicle transactions, and does not extend to purchase for research use followed by dismantling and scrap sale. The treatment applicable to old and used motor vehicles, including valuation or notification-based concessions, does not alter this position. On that basis, the credit was held to be not admissible. Case-Laws GST Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764554