GST Ruling on Demo Cars: Input Tax Credit, Tax Rate & Classification

In re Landmark Cars East Private Limited (GST AAR West Bengal) The case of Landmark Cars East Private Limited (GST AAR West Bengal) delves into the intricacies of GST regulations concerning demo cars. This article examines the authority’s rulings on input tax credit, tax rates, and classification for demo cars, offering comprehensive insights into the implications for businesses. Landmark Cars East Private Limited, an authorized agent of Mercedes Benz India, seeks clarity on several GST provisions related to demo cars. The applicant’s role involves facilitating sales, including the...