E bike purchase can get input in GST

This query is : Resolved

Quick Summary

Manufacturer purchased an e-bike with ITC showing in GSTR-2B. ITC is not allowed as it's a motor vehicle under Section 17(5), unless used for specified purposes like resale, passenger transport, or training.

binu sukumaran

binu sukumaran (Querist)
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12 March 2026 Sir.
Company purchase E bike and corresponding input reflected reflected in 2B. Can we claim input on this transaction.
It is manufacturing company (component to ship ).
Please advise

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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13 March 2026 You cannot claim the GST input on the E-bike. Under Section 17(5) of the CGST Act, ITC on motor vehicles with a seating capacity of under 13 people is blocked unless you are in the business of supplying vehicles, transporting passengers, or running a driving school. The fact that it appears in your GSTR-2B only means the supplier filed their returns correctly; it does not override the blocked credit rules.

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binu sukumaran

binu sukumaran (Querist)
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15 March 2026 Ashok sir.
Thanks for valuable information

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