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
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.