Input of Truck in case if GTA is billing under RCM

As per section 17 CGST Act, where input supplies are used for the purpose of making exempted supply ( exempted supply include supply under reverse charge mechanisam), then ITC not available for such inputs. hence as per fact of your case you are not eligible for taking ITC on truck.

I think ITC for purchase of truck wouldn't allow for GTA services...

Originally posted by : Pankaj Rawat
	vineeth ji, u r right but for GTA if he chargi g 12℅ forward charge in that case he liable to claim ITC , plz read notification 22 ct

The case is about  purchasing a truck... It's entirely different...

If you use the truck(Motor vehcle) for folloing purposes, then you can claim ITC on purchase of truck

(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles
or conveyances;
(D) for transportation of goods

Originally posted by : chamarthi venkatesh
	If you use the truck(Motor vehcle) for folloing purposes, then you can claim ITC on purchase of truck (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (D) for transportation of goods

You can't avail the itc if you are a GTA.... If you are a transporter, it's ok..

Originally posted by : Pankaj Rawat
	Dear Vineeth ji I request u to kindly read notifications 22, 20, 13 CT (rate)GTA can claim ITC on his inward supply only when he is charging 12 % on forward chargesSo As per above query if GTA is charging 5% on his outward supplies then he cannot avail any ITC on his inward supplies. (he cannot avail ITC on truck)

No dear...we can't implement that rule here... It is a different case, it is not about the normal supply... It is about truck purchase... For a gta, they can't claim the truck ITC... If it is a transporter, definitely yes...

Originally posted by : Pankaj Rawat
	Dear why can't we implement here, because of huge input , sir no such descriptttion is mention if input is huge u will not get the input.written "input can avail in his inward supply"sir don't take it otherwise we are doing a healthy debate,,😀🙏🏻

Nope... it's not a debate.. don't take it as like that...  In this case we can't treat it as a inward supply... That's the main thing... if it is 5% or 12% , gta can't avail the itc for truck purchase...