GST Input on Car

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A Proprietorship Firm purchased a car valued Rs. 7 lac .
Query - GST Input can claime ?
Replies (3)
GST INPUT CAN BE CLAIMED ON THE CAR PROVIDED SEC 17(5) NOT EFFECTIVELY USED.
As per Sec 17(5)(1)(a), the general condition is that GST input cannot be claimed on the motor car.

GST input on motor car can be claimed if the motor car is purchased for further selling, or for transportation of passengers or for imparting driving training.

Assuming that the car is not purchased for the above exceptional purposes, GST input cannot be claimed in your case.
No you cannot claim ITC , it's blocked under Section 17(5) with exception.


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