{"id":77289,"date":"2026-11-07T13:07:50","date_gmt":"2026-11-07T13:07:50","guid":{"rendered":""},"modified":"2026-11-07T13:07:50","modified_gmt":"2026-11-07T13:07:50","slug":"demo-vehicle-input-tax-credit-extends-to-authorised-agents-despite-manufacturers-selling-vehicles-directly-to-customers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77289","title":{"rendered":"Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers."},"content":{"rendered":"<p>Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.<br \/>Circulars<br \/>GST &#8211; States<br \/>Input tax credit on demo vehicles is not blocked under section 17(5)(a) of the West Bengal Goods and Services Tax Act for authorised dealers operating under the dealer-agency model, even though manufacturers sell new vehicles directly to customers. The reference to &#8220;such motor vehicles&#8221; covers demo vehicles used to further the supply of similar vehicles, not only the specific vehicle sold. Demo vehicles serve the same purpose under the dealer-agency and traditional dealership models, and credit is not blocked under that provision in either model. The earlier clarification denying credit to dealers acting as agents or service providers is withdrawn.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105949\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.CircularsGST &#8211; StatesInput tax credit on demo vehicles is not blocked under section 17(5)(a) of the West Bengal Goods and Services T&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77289","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77289"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77289\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}