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repair & maintenance

Vivek Garg (102 Points)

05 March 2018

whethwr itc can be claimed on gst paid on repair & maintenance of motor vehicles

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6 Replies

VINEETH.R (FINANCIAL ACCOUNTANT) (458 Points)
Replied 05 March 2018

what is the nature of your business...?

1 Like

RAJA P M ("Do the Right Thing...!!!") (127127 Points)
Replied 05 March 2018

Yes... You can claim...

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 05 March 2018

My point of is different in this regard anything related to motor vehicle can't avail ITC

below is the section 17(5) :

The word ' In respect of' means 'related to'

5] Notwithstanding anything contained in sub-section [1] of Section 16 and subsection [1] of Section 18, input tax credit shall not be available in respect of the following, namely:-

[a] motor vehicles and other conveyances except when they are used--

RAJA P M ("Do the Right Thing...!!!") (127127 Points)
Replied 05 March 2018

Originally posted by : Pankaj Rawat
	My point of is different in this regard anything related to motor vehicle can't avail ITCbelow is the section 17(5) : The word ' In respect of' means 'related to'5] Notwithstanding anything contained in sub-section [1] of Section 16 and subsection [1] of Section 18, input tax credit shall not be available in respect of the following, namely:-[a] motor vehicles and other conveyances except when they are used--

https://www.tipsntricksguru.com/2017/09/25/gst-itc-on-repairmaintenanceservice-bills-of-car/

1 Like

Mondira Saha (GST) (3925 Points)
Replied 05 March 2018

if that is your pesonal vehucle no ITC .. if you use in business (loading unloading vehicle not for car) , tranportation of passenger then you can claim if your business belongs to motor vehicle then you can claim ...

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 05 March 2018

@ RAJA sir
I agree to the link u posted , but still I am sorry my point view is different.
yes if it is use as freight wagon then ITC can be claim , but in proprietary concern if car which own by proprietor, ITC on its repair cannot be claim. 🙏🙏🙏🙏🙏🙏