GST credit

The input tax credit on Motor vehicles and other conveyances are not allowed under GST if they are used for personal purpose. However, there is an exception to this condition. If the motor vehicle and other conveyances are used for making the following taxable supplies, the ITC is available on such goods.

• A further supply of such vehicles or conveyances
• Transportation of passengers
• Imparting training on driving, flying, navigating such vehicles or conveyances
• For the transportation of goods