Gst for renting of vehicle

This discussion clarifies GST on vehicle rentals provided to the Indian Railways on a contract basis, including fuel and driver. It addresses whether Input Tax Credit (ITC) can be claimed on goods purchased for the office and materials like cement and rebar used for other contract services, such as small construction works for the railways. The key takeaway is that ITC for vehicle rentals is generally blocked credit under Section 17(5) of the CGST Act 2017.