GST ITC for Motor Vehicle Repair and Maintenance

ITC on motor vehicle repairs and maintenance is blocked.

But ITC on motor vehicle on repairs and maintenance can be claimed under the following conditions..

following situations where ITC on repairing/ insurance services of motor vehicle is still available (subject to, of course, fulfillment of other basic conditions for availment of any ITC) :

1. Motor Vehicle for transportation of persons having approved seating capacity of more than 13 persons. ( e.g. A Bus)

2. Motor Vehicle for transportation of goods. ( e.g. A Truck)

. Motor Vehicle used for making following taxable supplies, namely:—

(A) further supply of such motor vehicles ( e.g. In case of a Car Dealer)

transportation of passengers (( e.g. In case of a Taxi Service Provider)

(C) imparting training on driving such motor vehicles ( e.g. In case of a Driving School)

4. Services received by a taxable person engaged—

(I) in the manufacture of such motor vehicles

(II) in the supply of general insurance services in respect of such motor vehicles insured by him;

2. Transportation of goods , it covered TATA Ace for delivering FMCG items?

Yes in this case ITC can be claimed as it is transportation of goods

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yes you can claim ITC for the Repairs and Maintenance of Motor vehicles. No more restriction for repairs and maintenance charges.

Yes itc can be claimed

any case laws in regard to availment of ITC on the repairs and maintenace of the commercial vehicles taken on lease and provided taxable services?