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ITC on repair of motor vehicles

Chirag Punyani (ca finalist) (37 Points)

25 April 2019

whether itc on repair of motor vehicles is allowed? if yes under which section?

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6 Replies

CA K.Srividhya (Chartered Accountant) (279 Points)
Replied 25 April 2019

ITC on repairs of motor vehicle is not allowed

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 25 April 2019

Not allowed as per CGST amendment act 2018 ( amendment of section 17 )

surinder (accountant) (206 Points)
Replied 25 April 2019

allowed if you are gta ,,(goods transport agency)

friends if i wrong than correct me.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 25 April 2019

ITC on Repair if Motor Vehicle is eligible Only :

in case of Trader (Not GTA) : when it's being used for transportation of Goods .
In case of Trader who deals in supply of vehicle

In case if he is GTA : ITC can be claim only when GTA has opted for scheme (As per Notification 22 CT(r) ) charging GST 12% on forward charge

4 Like

Komal Shukla (Student ) (22 Points)
Replied 26 April 2019

ITC on repair of motor vehicle is allowed if assesse is engaged in the business of supplying motor vehicles In case of GTA itc on repair of motor vehicle will be available only when GTA is paying GST under Normal Charge Mechanism and claiming ITC on its imputs