2019 (7) TMI 844

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.... C.A. Kishor M. Bandekar, Authorised Representatives PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Chowgule Industries Private Limited, Chowgule House,....

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....o cars for providing trial run to customers to understand the features of the vehicle. This is an essential part of marketing and sales promotion to facilitate sale of cars. As per the dealership norms every sales outlet is bound to maintain at least one demo vehicle of each model per location. The vehicles are usually held for two years or 40,000 KM whichever is earlier and then sold. When the de....

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....n 17(5) of the GST Act input tax credit shall not be available in respect of motor vehicle except when they are used for making taxable supply and for transportation of goods or passengers or imparting training on driving flying navigating such vehicles or conveniences. The taxable supply includes further supply of such vehicles. The demo vehicles are being used only for a specified period. Later ....