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Itc on repair of vehicle

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(Querist)
08 September 2018 A transporter repair his vehicle and get a gst bill for service. Is it allowed to get it claimed in gst.
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
09 September 2018 Section 17(5) gives us the cases of blocked credit -any goods or services which are getting covered under the provisions of section 17( 5) shall not be entitled for ITC. However if something is not under the clutches of section 17( 5 ) and is being used or intended to be used in the course or furtherance of the business, ITC shall be available
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