Case of Goexotic Plus91 Motors Private Limited, AAR Kerala Ruling Dated 11th December 2025. The applicant is in the business of buying and selling second-hand motor vehicles and deals mainly in used luxury cars procured from both registered and unregistered persons. Small processing activities such as repair, refitting and replacement of spare parts are done to enhance the resale value of the vehicles, without changing their essential character before resale. The Authority held that Notification 8/2018 (Rate) restricts the availment of input tax credit only in respect of the purchase of old or used motor vehicles on which the benefit of margin-based taxation is claimed. The restriction does not extend to other inward supplies such as spare parts, repairs, refurbishment services, rent, advertising, professional services or capital goods used in the course or furtherance of business.