21 December 2018
I am a supplier of building materials. I am registered as regular GST dealer. I own two nos. trucks. In addition to supplying building materials, I also collect truck carrying charges from my customers. Whether I can claim Input Credit on my vehicle maintenance bills (Parts and repairing etc.). As far as I know, vehicle carrying charges receipts are exempted from GST.
21 December 2018
As you are not charging GST on truck carrying charge you can't claim ITC on truck repair charge. You have to charge GST on truck carrying charge applicable to material transported. It's not exempt to you. It's only exempt for person doing transport work.