GST - Input claim process to transporter on a purchase of trucks.

This discussion clarifies the availability of GST input tax credit (ITC) when transporters purchase trucks. The key factor determining ITC eligibility is whether the transporter is a Goods Transport Agency (GTA) and how they account for GST. If a GTA operates under the forward charge mechanism (paying 12% GST), they can claim ITC. However, if they operate under the reverse charge mechanism (RCM) or their services are exempt, ITC is generally not available.