A/c Manager at Pallavi Rajput & Co. (Cha
244 Points
Joined July 2014
No, you can not claim the ITC of GST paid on purchase of Motor bike for office use in the field. Please refer the following relevant excerpt of CGST Act Section 17 (5) (a)
Notwithstanding anything contained in sub-section (1) of section 16 and sub- section (1) of section 18, input tax credit shall not be available in respect of the following, namely:—
(a) motor vehicles and other conveyances except when they are used–– (i) for making the following taxable supplies, namely:—
(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;
(ii) for transportation of goods