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INPUT TAX CREDIT CLAIMING RELATED

ITC / Input 771 views 2 replies

Can a person claim itc on truck insurance and maintenance of truck like purchase of truck parts and those trucks are using to transport of owner business Goods and trucks are in his name and he has proprietor business and he show trucks in balance sheet,,,can he claim itc???

Pl suggest 

Replies (2)
As per section 17(5) of CGST Act, 2017 ITC on motor vehicle can be availed if it is used for further supply of such vehicles or for transportation of goods or passengers or for imparting training services.
Yes. ITC can be availed.


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