Car purchased for official purpose (Kerala Flood Cess)

Dear Team,

I am planning to buy a car for office purpose.

As per Kerala Flood Cess (KFC) rule, the dealer will levy  @ 1% on all supply of goods or services.

However, as per the Kerala Finance Act, 2019, it is not leviable on the supply of goods made in the furtherance of business by a taxable person to another taxable person within the state.

Please enlighten whether the vehicle purchased for office use can be considered for the furtherance of business and profession so that the KFC can be avoided.

Thanks,

Jerry

 

 

Replies (3)
Quick Summary
This discussion concerns the applicability of Kerala Flood Cess (KFC) on the purchase of a car for official business use. The user seeks clarification on whether a car used for business purposes qualifies for exemption from the 1% KFC, as per the Kerala Finance Act, 2019. It also touches upon claiming GST Input Tax Credit (ITC) for car tyre purchases when the car is used for the firm.

Here the term furtherance of Course of Business includes:-

further supply of such goods.

Transportation services.

Used for training purposes.
It should be in the commercial purposes

CAN I CLAIM GST ITC OF CAR TYRE PURCHASE. CAR IS USED FOR FIRM (PROPRIETOR). PLEASE SUGGEST

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