Inter state movement of demo vehicles between distinct persons attracts GST

Kia Motors India Private Ltd. Vs State of Madhya Pradesh (Madhya Pradesh High Court)

The Hon’ble Madhya Pradesh High Court in M/s Kia Motors India Pvt. Ltd. v. The State of Madhya Pradesh & Ors. [Writ Petition No. 20600 of 2020 dated May 1, 2023] dismissed the writ and held transporting demo vehicle from one state to another between distinct person attracts GST.

Facts:

Please become a Premium member. If you are already a Premium member, login here to access the full content.