Input of gst

ITC / Input 146 views 5 replies

Sir,

 

We are purchased new vehicle on the name of organisation and it utilised by management. in purchases invoices dealer hasbeen laid tax. now, can we get itc on purchase of new vehicle?

Replies (5)

Motor vehicles unless used for further supply, transporation of goods, passengers, imparting taining on driving, credit is not allowed (Section 17(5)(a) of CGST Act). Your case the vehicle is used by management hence no credit is allowed.

No you can not take GST input even if the motor vehicle is used for business purpose

Ok thankq, and when the vehicle is using for transporting of workers from house to factory to house, then on such vehicles repairs can we claim itc?

Yes ITC is available for vehicle repair is available is these service are used in the course of furtherance of business
No ITC is allowed as per section 17(5) of the CGST act 2017, subject to the exception such

motor vehicle dealer,
transportation of goods,
transportation of passengers, etc


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