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Input credit on car servicing and cost of spare parts

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This query is : Resolved

P.C. Joshi (Querist)

29 September 2017 Dear Friends,

If a company get its vechicle serviced and the workshop charged bill for Rs 1 lacs which includes tyre cost Rs 50k, other spare parts 25k and service charges Rs 25k and charge GST @28% on spares and 18% on the servicing. Can the COmpany claim input tax credit on GST paid on spares and servicing. Can any one please confirm this point.

RAJA P M

RAJA P M (Expert)

29 September 2017 The company use the vehicles on his business purpose then they can claim the ITC for repairs and maintenance charges....

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

31 October 2026 Business use alone is not enough: ITC on repair, maintenance and spares of a motor vehicle is blocked under Sec 17(5)(ab) where ITC on the vehicle itself is blocked, i.e. a car seating up to 13 persons not used for transport of goods, further supply of vehicles, passenger transport or driving training; if the car qualifies under an exception, both the spares and service GST are eligible.

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