gst credit on road roller

YES ,..CAN AVAIL ITC

YES ,..YOU CAN AVAIL ITC

road rollers comes under the defination of motor vehicles as per court judgements.

then how itc is available?

sir

please elaborate your answers

oad rollers comes under the defination of motor vehicles as per court judgements. then how itc is available? sir please elaborate your answers  

 

Originally posted by : moti vadera
	oad rollers comes under the defination of motor vehicles as per court judgements. then how itc is available? sir please elaborate your answers

In CGST Sec 17 :

(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:—

(a) motor vehicles and other conveyances except when they are used–

(i) for making the following taxable supplies, namely:—

(A) further supply of such vehicles or conveyances ; or

(B) transportation of passengers; or

(C) imparting training on driving, flying, navigating such vehicles or conveyances;

(ii) for transportation of goods;

ITC WILL NOT BE AVAILABLE ON VEHICLES WHICH ARE USED FOR PERSONAL USE,BUT IT CASE OF ROAD ROLLER WE CAN CLAIM ITC .