Itc on vehicle can be claimed

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Can we claim itc of vehicles such as utility
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ITC restriction on only Two
wheelers and vehicles intended for movement of Persons not more than 13 persons.
ITC on vehicles other than above are allowable.

The school can claim ITC on the GST paid on the car. ITC will be allowed on motor vehicles (and other conveyances) used to transport goods from one place to another. However, this is concerning other transporters and not goods transport agencies (GTA).

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