ITC on motorcycle,car parts also under blocked ITC

Does tyres,repair and maintenance of motor vehicles, insurance of car, fall under 17(5) blocked ITC under GST
Replies (4)
Quick Summary
This discussion clarifies that Input Tax Credit (ITC) for motor vehicles, including related expenses like tyres, repairs, maintenance, and insurance, is generally blocked under Section 17(5) of the GST Act. Unless specific exemptions apply, any ITC blocked for the vehicle itself will also extend to these associated supplies and services.

Yes, unless the exemptions given to some specific supplies in the act.

Yes, If ITC is blocked for the vehicle then above mentioned inputs and services will also be blocked.
Yes ITC is block.
Sec 17(5) is for different purpose altogether.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details