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TaxReply India Pvt Ltd

SAI SERVICE PRIVATE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

GAYATHRI P.G.
ABDUL LATHEEF
Pet. Counsel
---
Res. Counsel
Harikrishnan K.a.
Nitin Vijaivergia

Petitioner / Applicant

SAI SERVICE PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jan 10, 2024
Order No.

KER/09/2024

Citation

2024(1) TAXREPLY 10547
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ORDER

1. M/s. SAI SERVICE PRIVATE LIMITED, Pune with registered office at 50/1115 L, Cheranelloor Road, Edappally, Ernakulam, Kerala, 682024 (hereinafter referred to as the applicant) is in the business of supply of motor cars and services related to the same. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The question on which advance ruling is requested is mentioned above. 4. Contentions of the Applicant. 4.1. In the application, they stated, inter alia, that the applicant, as part of their day to day business, requires demo vehicles in the show rooms. Such demo vehicles are used for test drive to potential customers and which is essential to sales promotion. Such vehicles would be used for this purpose for 2 years or 40,000/- KM, whichever is earlier. These vehicles are capitalized in....

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