ITC availability on electronic vehicle

This query is : Open

janak kumar singhal (Querist)
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04 July 2021 Sir,
My client want to buy electronic two wheeler vehicle. Whether gst paid on such vehicle is available as input under GST or not. Please guide.
further, I also want to know whether such electronic vehicle is covered under motor vehicle definition or not?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 July 2021 Input under GST not available for such vehicle used for personal transport.
It's covered under motor vehicles definition.

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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04 July 2021 Here is the definition of motor vehicle as per Motor Vehicles Act 1988:
(28) “motor vehicle” or “vehicle” means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer;
but does not include
a vehicle running upon fixed rails or
a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or
a vehicle having less than four wheels fitted with engine capacity of not exceeding 4[twenty-five cubic centimetres]; 1[twenty-five cubic centimetres];"

So, I feel even EVs would be covered under this definition and hence no ITC.