ITC cannot be availed on second hand car if applicant opted for concessional rate

In re Deccan Wheels (GST AAR Maharashtra) Maharashtra AAR rule that ITC can’t be claimed on indirect expenses when dealer is engaged in selling of second hand goods Maharashtra Authority for Advance Ruling (Mah AAR) ruled that Input Tax Credit cannot be claimed on Indirect Expenses like rent, commission, professional fees, telephone incurred for purpose of business. Factually, the Deccan Wheels (the Applicant) purchases second-hand cars (goods) and after minor processing on it such as change of tires, change of battery, painting, denting, repairs, servicing, internal cleaning, polishing, et...