https://www.taxtmi.com/circulars?id=71927 Input tax credit on demo vehicles purchased by authorised dealers operating under the dealer-agency model is not blocked under section 17(5)(a) of the West Bengal Goods and Services Tax Act, 2017. The earlier clarification denying credit because the dealer supplied marketing or facilitation services rather than vehicles on its own account has been withdrawn. In this model, the manufacturer sells new vehicles directly to customers, while the dealer purchases and maintains demo vehicles for demonstration and test drives. The expression "such motor vehicles" is interpreted to include vehicles used to further the supply of similar vehicles, rather than only the particular vehicle sold. en-us Fri, 30 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 18:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71927 Input tax credit on demo vehicles purchased by authorised dealers operating under the dealer-agency model is not blocked under section 17(5)(a) of the West Bengal Goods and Services Tax Act, 2017. The earlier clarification denying credit because the dealer supplied marketing or facilitation services rather than vehicles on its own account has been withdrawn. In this model, the manufacturer sells new vehicles directly to customers, while the dealer purchases and maintains demo vehicles for demonstration and test drives. The expression "such motor vehicles" is interpreted to include vehicles used to further the supply of similar vehicles, rather than only the particular vehicle sold. Circulars GST - States Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71927