gst on vehicle maintenance

No............

ITC can be claim only when Vehicle is used in Transportation of Person & having approved seating capacity of 13 (Including Driver).
Used in Transportation of Goods.
In Business of supply of vehicles

no it is covered under blocked credit

you can take input in inusrance....
repairs and maintenance ..not applicable

Sec 17(5)(a) are only for purchase of motor vehicle and in whole sec17(5) sub clause (a) to (h) there is no specifically mention about the ITC on repair and maintaince not allowed. The opening line of section 17 (5 ) mentions that “input credit shall not be available in respect of the following….”. The wordings “in respect of” cannot be construed as ” in relation to”. Whereas “in relation to” is larger in scope, “in respect of” is a restricted term and does not indicate that one is required to go beyond what is mentioned specifically in the section.



THEREFORE ITC IS ALLOWABLE IF IT IS USED FOR FURTHERANCE OF BUSINES

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