CA Article
105 Points
Joined September 2016
Look, if you can claim ITC on such vehicle, you can claim GST Input on repairs & maintenance, or insurance, or any related expenses ON SUCH VEHICLE.
Conditions to be met:
1. Vehicle of 13 persons capacity (including driver)
2. Used for
(i) Transportation of passengers, or
(ii) Transportation of goods, or
(iii) Imparting motor training/driving services
3. Used for "business purpose" only.