ITC on E-Rickshaw

This discussion clarifies whether traders can claim Input Tax Credit (ITC) on the purchase of E-Rickshaws under GST. While generally ITC on motor vehicles is restricted, E-Rickshaws, often not classified as motor vehicles under the Motor Vehicles Act due to having fewer than four tyres, may qualify for ITC if used for business purposes, such as transporting goods or passengers. The specific use case and classification of the vehicle are key factors.