supply

A motorcycle purchased in the name of the business, it is given to employee to use for personal as well as office purposes.

a. Whether that amounts to supply?
b. Can ITC be allowed?
Replies (3)
as per section 17 (5) .. itc not available
There are only four cases where ITC on motor vehicles are allowed under GST. The four cases are as follows: Dealer of motor vehicles: If you are a trader of a motor vehicle, then ITC on cars purchased shall be allowed. Transportation of passengers:  If you are a travel agent or a taxi driver and providing services of transportation to the passengers, then the ITC shall be allowed to set off.  Driving schools:  If you are imparting training on driving, flying, navigating such vehicles or conveyance, then ITC shall be allowed on motor vehicles. The vehicle used for transportation of Goods: If you are using motor vehicles to transport your goods from one place to another, then the credit of GST shall be allowed. However, here we are not talking about the Goods Transport Agency (GTA).
if the vehicle is exclusively for carrying goods, then you can take full ITC.
In your case you are using both for business use and personal use. So it is better to not take ITC.
No,.. you cannot avail ITC as it is block as per section 17 (5)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details