Case Law Details
Case Name : In re BMW India Pvt. Ltd. (GST AAAR Haryana)
Related Assessment Year :
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In re BMW India Pvt. Ltd. (GST AAAR Haryana)
We find that none of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’ i.e further supply as such’, but are first put to the mentioned uses. These are disposed of after prolonged use, which may even not restrict to 12 months as mentioned by the Appellant.
If the argument of the party is allowed then
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