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Case Law Details

Case Name : In re Royaldrive Pre Owned Cars LLP (GST AAR Kerala)
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In re Royaldrive Pre Owned Cars LLP (GST AAR Kerala)

Royaldrive Pre Owned Cars LLP, engaged in the buying and selling of used luxury cars, sought an advance ruling on the eligibility of input tax credit (ITC) for various business-related expenses under Notification No. 8/2018-Central Tax (Rate). The applicant specifically questioned ITC availability on expenses like spare parts, refurbishment services, office rent, telephone, advertisement, and professional charges, while complying with the provisions of the CGST and KSGST Acts. The Authority for Advance Ruling (AAR) Kerala clarifi

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