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Can i Claim ITC purchase on Dumpher its used for my stone crusher ?

J.SAHU (An Advocate & Income Tax Practicnor ) (25 Points)

10 April 2021

I have a stone crusher , and i am a civil contractor also can i use ITC purchase on Dumpher and JCB ?

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CA. Sourav Sarkar (Chartered Accountant ) (24588 Points)
Replied 10 April 2021

Yes you can claim ITC in this case

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sham sunder (67 Points)
Replied 10 April 2021

Yes you can claim ITC

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J.SAHU (An Advocate & Income Tax Practicnor ) (25 Points)
Replied 10 April 2021

Thanks for your suggestions I was little bit confused about this matter but right now My doubt has been cleared , but one very important thing which is often overlooked is the definition of the term “Motor Vehicle” under GST. We generally take it to mean that all types of vehicles, as nowadays everything is run by motor. But as per Section 2(76) of the Central GST Act the expression ‘motor vehicle’ shall have the same meaning as assigned to it in Clause (28) of Section 2 of the Motor Vehicle Act, 1988.