ITC under GST on inward supply of Motor Vehicle used for Demo

In re Chowgule Industries Private Limited (GST AAR Maharashtra)

Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be utilised for payment of output tax payable under this Act?

In the subject case, the applicant has submitted that every model of demo cars is used by the

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