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The Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as Input Tax Credit on Capital Goods and set off against output tax payable under GST.

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Input Tax Credit — The Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as Input Tax Credit on Capital Goods and set off against output tax payable under GST. — Chowgule Industries Private Limited, In Re… [2019] 10 TAXLOK.COM 110 (AAR-Goa)
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