ITC for Vehicle used for Transportation of Goods

This discussion explores the eligibility for Input Tax Credit (ITC) on vehicles used for transporting goods, specifically addressing a scenario where a repairer arranges transport of repaired goods using their own small goods vehicle. The consensus suggests that ITC is generally available on such vehicles, provided all conditions under Section 16(2) of the CGST Act 2017 are met. This includes the vehicle being used for business purposes to transport taxable goods and being recorded as a business asset.