M/s Khatwani Sales and Services LLP
GST AAARMP/AAAR/05/2020/ 37
Case summary
From the record, as published by the registry
Recorded against
The Appellate agree with the ruling of Madhya Pradesh Authority for Advance Ruling and in their opinion Appellant is not entitled to avail input tax credit on inward supply of motor vehicles which are used for demonstration purpose as such vehicles do not qualify the exceptions given in clause (A).(B) and (C) of section 17(5)(a) of GST Act, 2017.
Filed asAppellate Ruling2020
Case details
As recorded by the court registry
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