ITC ON VEHICLE PURCHASE FOR TRANSPORTATION OF GOODS

1759 views 3 replies
I have a flour mill recently opened by me. I want to buy a tempo for transportation of flour. I want to know that can I avail input credit of gst paid on purchase of tempo and also refund from GST department for this gst.
Replies (3)
You can claim INPUT TAX CREDIT ( ITC ) of GST paid on purchase of Motor Vehicle ( Tempo ), used for Transportation of Goods.

Usually ITC on Motor Vehicles is specifically BLOCKED U/s 17(5) of the CGST Act 2017. But there are few exceptions of this Provision. Your case is one of it ( Transportation of Goods ).

Therefore you can claim ITC provided that all the 4 conditions as laid down U/s 16(2) of the CGST Act 2017 is satisfied i.e.

1). Received the Goods or Services.
2). Possession of a Tax Invoice.
3). Supplier must have paid the taxes to the Government exchequer; and
4). Recipient Must have filed the Return.

If you satisfy all the above mentioned 4 conditions, claim ITC of GST paid.

However you will not get any REFUND from the Government Department. Once you claim ITC, the amount gets credited to your electronic credit ledger ( E-Credit Ledger ) which you can use to pay your output tax liability.

Warm Regards.
Thanks you for your reply
Your always Welcome Sir

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details