GST INPUT

IPCC 272 views 5 replies
in travel agency can I get itc claim of motor repairing
Replies (5)
yes u can as it is in furtherance of business.
While analyzing the provisions of section 17 (5), one can observe that Sec. 17(5)(a) of the CGST Act, 2017 suggests that input tax credit “in respect of” motor vehicle is barred. Now the question will arise that “Whether the phrase “in respect of” will also include expenses related to such motor vehicle?”However, recently, government has replied to FAQ on 28.12.2017 and has given clarification on this aspect that ITC is available. Even though the faq has no legal validity the law can be interpreted in such way.
After amendments from 1st feb, services in relation to motor vehicles have been blocked.
thank you and congratulations
thanks for you sudgesation


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