repair & maintenance

what is the nature of your business...?

Yes... You can claim...

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--

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/

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 ...

@ 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. 🙏🙏🙏🙏🙏🙏