GST on good transport vehicle

405 views 9 replies
I have purchase tempo for transportation of textiles
I am engaged in textile
can I claim ITC on such vehicle
Replies (9)

no you cant claim itc as per sec 17(5)

Yes sir... you can avail as per 17(5)(a)(aa)(ii)

17(5)(a)(aa)(ii)
is for vessels and aircrafts . 

(aa) vessels and aircraft except when they are used––

(i) for making the following taxable supplies, namely:—

(A) further supply of such vessels or aircraft; or

(B) transportation of passengers; or

(C) imparting training on navigating such vessels; or

(D) imparting training on flying such aircraft;

(ii) for transportation of goods;”

u are buying a tempo, so ur ineligible 

sorry but I didn't find any provision where I can claim ITC
yes sir you r correct..... sorry sir... i was mistaken
yeah...thank you ca neha and all
As per Amendment .Act 31 of 2018 ,In clause (a) to section 17(5) Clause (ii)(ab)(I) ITC is available for transportation of Goods Hence can claim ITC on vehicle used in transportation of Goods
The same was effective from 1/2/19, by vide notification 2/2019, moreover earlier also the ITC on vehicle purchased to used for transportation was available .
thank you Mr pankaj


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