Dear Sir/Mam,
Can ITC be availed on purchase of Truck , if assessee is a GTA and billing under RCM to his clients.
If yes, then how we claim a refund of it as in our case there will be no liability would arise at any point of time.
Pls respond it on urgent basis.
Thanks in Advance.
Menu
Input of Truck in case if GTA is billing under RCM
Replies (12)
Sir , if GTA is charging 12 % ( forward charge), only then he can claim itc on his inward supply , As per notification 22
yes , agree with Pankaj Rawat sir. there is two rate in GTA 5% without input and 12% with input.
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...
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
| 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..
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 charges
So 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)
kindly read notifications 22, 20, 13 CT (rate)
GTA can claim ITC on his inward supply only when he is charging 12 % on forward charges
So 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)
| 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... 
Dear
why can't we implement here, because of huge input , sir no such descripttion 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,,😀🙏🏻
why can't we implement here, because of huge input , sir no such descripttion 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,,😀🙏🏻
| 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...
Recent Topics :
- NSFA(National Food Security Act) commission
- RCM applicability on petty GTA freight (₹450
- Short payment reccieved in export & GST implic
- Parag Gupta vs Purushottam Aggarwal- who is best f
- GST applicability on own-vehicle goods transportat
- FAST DS Scheme 26
- 12A registration expired in FY 22-23 and is not re
- Seeking Clarification on Business Code Selection a
- CG on property sold after construction of a house
- Nursing Home Taxability
Related Topics :
ARTICLESHIP
15 September 2026
Freelance Taxation Content Writer Intern
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
ARTICLESHIP
18 September 2026
Industrial Trainee
Twenty Point Nine Five Ventures Private Limited
Noida
CA Inter
View Details
CCI
Pro
CAclubindia
