vehicle is registered on the name of company and repair charges incurred on and the party charge GST on repair bill whether credit will be available or not ?
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Credit on motor vehicle
Replies (13)
no, no credit under sec 17(5)
Credit availability depand on use of vehicles. Plesae specify vehicles use.
personal purpose
You can take the ITC for that repair bill... ITC is available ... 
As per section 17(5)(g), ITC not allowed if goods or services used for personal consumption.
but vehicle is registered on tha name of the company
As per section 17(5) of CGST, restriction on availment of ITC is only in the case of purchase of motor vehicle whereas there is no restriction on repair and insurance taken on motor vehicle... So he can take the itc for that repair bill...
Section 17(5)(a) also restrict credit on motor vehicle.
| Originally posted by : Ankit Garg | ||
 |
Section 17(5)(a) also restrict credit on motor vehicle. |  |
This case is based on the repair& maintenance bill... so there is no such restrictions in the case of repair & maintenance.. The vehicle is registered with the name of the company... They can definitely claim that itc for that repair bill...
ITC CANNOT BE CLAIMED SINCE VEHICLE IS USED FOR PERSONAL PURPOSE, MOREOVER: ITC is not available for motor vehicles and conveyances.
As per Sec. 17 (5) of CGST Act, credit restriction is placed on motor vehicle but not on insurance charges and repair services. Hence, insurance and repair are eligible for claiming ITC. However, in the instant case, since company uses the motor vehicle for personal purposes, ITC cannot be claimed.
Hope it is clear!!
thanks
input tax credi.t shall not be available in RESPECT OF the following,
namely:—
(a) motor vehicles and other conveyances excep
above is from sec 17(5), in "IN RESPECT OF" according to me means in relation to.
Now why it is not written on Purchase of Vehicle .
So in short , any expenses related to vehicle is disallowed
namely:—
(a) motor vehicles and other conveyances excep
above is from sec 17(5), in "IN RESPECT OF" according to me means in relation to.
Now why it is not written on Purchase of Vehicle .
So in short , any expenses related to vehicle is disallowed
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