Admissibility of ITC on services related to motor vehicles

Pradeep Jain | Last updated: 02 July 2018

Save Share

Section 17(5) of the CGST Act, 2017 prescribes the list of blocked credits and this lists allows the ITC on few goods and services on conditional basis. The relevant part of section 17(5) reads as follows:- (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) Motor vehicles and other conveyances except when they are used - (i) for making the following

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Articles Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

19555 Views 16 Likes Comment Share GST Report

About the Author

Pradeep Jain

F.C.A.

To see may profile, visit www.capradeepjain.com. you can reach us to ourpage on www.facebook.com/GSTTODAYBYPRADEEPJAIN/ ,follow us at our twitter account atwww.twitter.com/ @ capradeepjain21 and at Linkedin athttps://www.linkedin.com/in/ca-pradeep-jain-b6a31a16/

View Articles

Comments :