30 December 2017
Section 17(5) of the CGST Act, 2017 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–– (i) for making the following taxable supplies, namely:— (A) further supply of such vehicles or conveyances ;
31 December 2017
The ITC against inward supply of vehicle and expenses in relation to the vehicles could be available for the business other than goods or passenger transport under some circumstances. Please refer http://hathaibaj-sureshjain.blogspot.in/2017/12/itc-of-gst-for-purchase-of-motor.html
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