input tax credit

ITC / Input 114 views 6 replies
i have purchased a motor cycle in the name of my firm.....will i be eligible for ITC ???
Replies (6)

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

but motor cycle is not covered in the definition of motor vehicle
Not eligible for ITC since it is specifically Blocked u/s 17(5) of CGST Act 2017.

Depnds Upon power of engines in CC. bike comes within the motor Vehicle

No U R not eligible to take ITC , its block u/ 17(5)
Refer the definition of CONVEYANCE u/s 2(49) of CGST Act 2017 which includes Vehicle.


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