whether ITC can be claimed on two wheelers vehicle if that vehicle is used for just office purpose?
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Quick Summary
This discussion clarifies whether Input Tax Credit (ITC) can be claimed on two-wheelers used solely for business purposes. The consensus is that ITC on motor vehicles, including two-wheelers, is generally blocked under Section 17(5)(a) of the CGST Act 2017. While ITC can be claimed on trucks used for business, this exception does not extend to two-wheeled vehicles.