Goa Authority for Advance Ruling 29 March 2019, GOA/GAAR/07 of 2018-19/4796 (Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable.)

GOA AUTHORITY FOR ADVANCE RULING. (Constituted under section 96 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with Rule 103 of the Goa Goods and Services Tax Rules, 2017) BEFORE THE BENCH OF (1) Shri. J. K. Meena, Addl Commissioner of Central Tax (2) Shri. Ashok V. Rane, Addl Commissioner of State Tax Advance Ruling No.