Case Law Details
Case Name : In re Sai Service Pvt. Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 13/2023
Date of Judgement/Order : 01/08/2023
Related Assessment Year :
Courts :
AAR Telangana Advance Rulings
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In re Sai Service Pvt. Limited (GST AAR Telangana)
No ITC available on test drive vehicles when retained as replacement vehicles
The AAR, Telangana, in M/s. Sai Service Pvt. Limited [TSAAR order no. 13 of 2023 dated August 01, 2023] ruled that, Input Tax Credit (“ITC”) cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.
Facts:
M/s. Sai Service Pvt. Limited (“the Applicant”) is a dealer of MSIL, Bajaj, KTM, & Chetak Technology Limited and trades in pre-owned cars.
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