Input Tax Credit of Demo vehicles along with repair, maintenance & insurance

In re Titania Products Private Limited (GST AAR Jharkhand) The Advance Ruling is allowed in favour of M/s TITANIA PRODUCTS PRIVATE LIMITED, having GSTN No- 20AAECT4112F1Z2 and the company can claim and set-off the Input Tax Credit of Demo vehicles along with repair, maintenance & insurance under GST with their Liability with following conditions :- (1) The Applicant is required to maintain up to maximum of one (1) Demo Vehicle of each model till final disposal of that said Demo Vehicle before acquiring new Demo vehicle of the same model with the condition that it is to be shown in the capi...