ITC on E-Rickshaw

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Can a trader claim ITC on purchase of E-Richshaw?
Replies (6)
Yes.....

No restrictions if business use & use for transportation of goods
Purchase of zero rated gst goods but frieght paid to transport is under RCM or Not
@ Dushant Sir, For what purpose you have purchased E-Rickshaw ?
For business goods transportation and for transportation of passengers

You can claim ITC if it is used for business purpose

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 


CCI Pro

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