Gst input on car battery

This query is : Resolved

Quick Summary

You can generally claim GST input credit on a car battery if it's purchased with a valid GST bill and used for business purposes. However, input tax credit (ITC) is typically blocked for motor vehicles used for passenger transport, with specific exceptions for businesses like taxi services or driving schools. While the battery itself might be eligible, if it's part of a vehicle where ITC is disallowed, you likely cannot claim it.

ARUN GUPTA

ARUN GUPTA (Querist)
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04 March 2024 I have purchased car battery by gst bill.can I claim input credit as my car is used for office purpose and isin my company name . Pl advise can we claim input tax credit in our gst returns.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 March 2024 No, input can be claimed on car used for office

ARUN GUPTA

ARUN GUPTA (Querist)
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04 March 2024 Can we claim input tax credit?

ARUN GUPTA

ARUN GUPTA (Querist)
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04 March 2024 Car is in name of my proprietorship firm

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 March 2024 You can't claim input tax credit for car, it's under blocked credit

ARUN GUPTA

ARUN GUPTA (Querist)
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04 March 2024 Ok but lots of people are claiming ITC and many CAS ALSO ADVISING TO CLAIM ITC .

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 March 2024 Don't quote wrong claims.
Check section 17(5)
You cannot claim ITC on vehicles purchased for passenger transportation such as-

Four-wheeler motor cars or
Three-wheelers or auto rickshaws or
Two-wheeler motorbikes or cycles or
Tempo Travellers (TT) or buses having less than or equal to 13 seats, including the driver.Or any other vehicle used on the road
However, ITC claims are still allowed for the purchase of a passenger transportation vehicle where you (buyer) conduct the following businesses-

Passenger transportation service or cab or bus rental or lease service
Driving schools
Automobile retail shops, showrooms, or manufacturing establishments.

ARUN GUPTA

ARUN GUPTA (Querist)
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04 March 2024 Yes you are absolutely correct

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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16 August 2025 A car battery itself is eligible for ITC, as it does not fall under the "motor vehicle" exclusion in Section 17(5)(a). Just ensure it's used in business and accompanied by a valid GST invoice. However, if embedded within a vehicle that qualifies as blocked, the vehicle’s GST is disallowed, even though the battery separately might be claimable.

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