This discussion clarifies that Limited Liability Partnerships (LLPs) and other businesses are generally not eligible to claim input GST on motor car purchases. Section 17(5) of the GST Act specifically disallows input tax credit for vehicles, making it ineligible for all types of assessees.
02 March 2022
GST impact on purchase of Motor Car and claiming input is the same for all types of assessees. 17(5) will apply and the input tax will not be eligible for claim.