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Input

Ashish Shukla (14 Points)

30 July 2021

can i take input on car or other vehicles on behalf of business purposes ?

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22 Replies

Shivam RC (Student) (23683 Points)
Replied 30 July 2021

ITC on Motor Vehicles having approved seating capacity of upto 13 persons ( including driver) is specifically BLOCKED under Section 17(5) clause (a) of the CGST Act 2017.

So you cannot take ITC on Car even if used for business purpose...

1 Like

Nidhi (Chief Accountant) (3150 Points)
Replied 30 July 2021

No, you can't claim ITC on moter car

2 Like

Deepak Kumar (791 Points)
Replied 31 July 2021

Yes I Aggre with shivam ji

Jimmy Shergil (Chairman) (70 Points)
Replied 31 July 2021

If I am using it for business purpose than can I take ITC

Nidhi (Chief Accountant) (3150 Points)
Replied 31 July 2021

No, you can't take ITC, whether using its for business purposes or personal purpose

1 Like

Jimmy Shergil (Chairman) (70 Points)
Replied 31 July 2021

But if I am using it for transportation of Goods for business purpose than how I can't take ITC

1 Like

Nidhi (Chief Accountant) (3150 Points)
Replied 31 July 2021

If it's good carriage vehicle than u can take ITC,
but if it's passenger vahicle and u r using it as goods carriage than u can't take, as that is not considered as Goods carriage vehicle

3 Like