Practicing in GST and MSME
1985 Points
Joined September 2010
Although, purchasing of motor vehicle with sitting capacity upto 13 passengers, ITC has been specifically disallowed as per Section 17(5) of CGST Act, 2017. However, by going through definition of Motor Vehicle as per Motor Vehicle Act, 1988, vehicle less than 3 tyres can not be considered as a motor vehicle.
Therefore, ITC is allowed in your case.
Regards
CA Sandesh Mahipal