https://www.taxtmi.com/circulars?id=71760 Input tax credit on demo vehicles purchased by authorised agents under a dealer-agency model for customer demonstration and test drives is not blocked under section 17(5)(a) of the Central Goods and Services Tax Act, 2017. Although the manufacturer sells new vehicles directly to customers, demo vehicles facilitate the further supply of similar motor vehicles. The expression "such motor vehicles" permits credit for vehicles used to support the further supply of similar vehicles, placing dealer-agency and traditional dealership models on the same footing. en-us Mon, 26 Oct 2026 00:00:00 +0530 Tue, 27 Oct 2026 11:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71760 Input tax credit on demo vehicles purchased by authorised agents under a dealer-agency model for customer demonstration and test drives is not blocked under section 17(5)(a) of the Central Goods and Services Tax Act, 2017. Although the manufacturer sells new vehicles directly to customers, demo vehicles facilitate the further supply of similar motor vehicles. The expression "such motor vehicles" permits credit for vehicles used to support the further supply of similar vehicles, placing dealer-agency and traditional dealership models on the same footing. Circulars GST Mon, 26 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71760