Gst input on car battery
This query is : Resolved
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.
04 March 2024
No, input can be claimed on car used for office
04 March 2024
Can we claim input tax credit?
04 March 2024
Car is in name of my proprietorship firm
04 March 2024
You can't claim input tax credit for car, it's under blocked credit
04 March 2024
Ok but lots of people are claiming ITC and many CAS ALSO ADVISING TO CLAIM ITC .
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.
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.
04 March 2024
Yes you are absolutely correct
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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