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ITC ON CAR BATTERY

This query is : Resolved 
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(Querist)
14 February 2020 DEAR SIR

CAN A PERSON CLAIM ITC ON CAR BATTERIES PURCHEED BY HIM IF HE ENGAGED IN COMMISSION BUSINESS?
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
15 February 2020 No
As per the CGST Amendment Act 2018, - tax paid on insurance and MAINTENANCE, can not be claimed on vehicles for which ITC is blocked u/s 17(5)

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