GST on purchase of Mahindra Bolero

This discussion clarifies whether a registered dealer can claim Input Tax Credit (ITC) on the GST paid for purchasing a Mahindra Bolero for staff transportation. The consensus is that ITC is generally not available for such vehicles due to blocked credit provisions under Section 17(5) of the CGST Act. An exception applies if the vehicle's seating capacity, including the driver, exceeds 13 persons.