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CHOWGULE INDUSTRIES PRIVATE LIMITED
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
ASHOK V.RANE
Pet. Counsel
Pradip Mahatme
Kishor M.bandekar
Res. Counsel
Na

Petitioner / Applicant

CHOWGULE INDUSTRIES PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Mar 29, 2019
Order No.

GOA/GAAR/07 of 2018-19/4796

Citation

2019(3) TAXREPLY 719
Original Order
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ORDER

The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Chowgule Industries Private Limited, Chowgule House, Mormugao Harbour, Goa - 403803 seeking an Advance Ruling in respect of the following question: “Whether Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as credit on Capital Goods and set off against output tax payable under GST.”. The applicant is a Private Limited Company having GSTIN 30AACCC9272H1ZT. The applicant is an authorised dealer for Maruti Suzuki India Limited for sale of motor vehicles and spares and for servicing as also for some other commercial vehicle manufacturers. During the hearing, it was submitted by the authorised representatives of the applicant that the applicant purchases vehicles against tax invoices which are reflected in the books ....

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