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BMW INDIA PVT. LTD. vs. THE APPELLATE AUTHORITY FOR ADVANCE RULING FOR THE STATE OF HARYANA AND ANOTHER.
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Priyanka Rathi
Ashwini Chandrasekaran
Res. Counsel
Mamta Singla Talwar

Petitioner / Applicant

BMW INDIA PVT. LTD.

Respondent THE APPELLATE AUTHORITY FOR ADVANCE RULING FOR THE STATE OF HARYANA AND ANOTHER.
Court Punjab and Haryana High Court
State

Punjab

Date Nov 12, 2024
Order No.

CWP-7235-2022

Citation

2024(11) TAXREPLY 11700
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ORDER

SANJEEV PRAKASH SHARMA , J. (ORAL) 1. A clarification of availability of Input Tax Credit in respect of demo vehicles, has been issued vide Circular No. 231/25/2024-GST (F.NO.CBIC-20001/6/2024-GST], dated 10.09.2024, wherein, it has been held as under:- “5. Availability of input tax credit on demo vehicles in cases where such vehicles are capitalized in the books of account by the authorized dealers. 5.1 As per provisions of section 16 (1) of CGST Act, every registered taxpayer is entitled to take input tax credit charged on any supply of goods and services made to him, where such goods or services are used in the course or furtherance of business of such person, subject to such conditions and restrictions as may be prescribed and in the manner which is specified. 5.2 Further, “goods” has been defined in section 2 (52) of CGST Act, as, "goods" means every kind of movable property other than money and securities but includes action....

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