Automation Expert
10733 Points
Posted on 14 November 2026
Yes, ITC on the truck can generally be claimed if you are a GTA paying GST under the Forward Charge Mechanism (FCM) and use the truck for providing taxable GTA services. The motor-vehicle restriction in section 17(5) does not ordinarily block a goods vehicle used to transport goods. You must hold a valid tax invoice, ensure the truck is used for business, and meet the other conditions under section 16, including supplier reporting and receipt of the vehicle.
Check the invoice and actual use before claiming: ITC may need to be restricted if the truck is used partly for non-business or exempt supplies. This truck purchase should be assessed alongside the GST return and asset records. Manual invoice checks and reconciliations are difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a smoother compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1