Can i claim ITC on GST incurred on installation of CNG Kit in vehicle?

This query is : Resolved

Amit Joshi (Querist)
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02 June 2022 Hi

I am a proprietor and own a used car (no corporate registration etc.) I recently got a CNG kit installed in my car. I use this car for business purposes.

Would it be possible to claim ITC on this CNG kit installation? Its quite high @ 28%!!

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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02 June 2022 Not possible, ITC can't be claimed on car or on any additions to it.

R. B. Yadav (CMA, LLB)

R. B. Yadav (CMA, LLB) (Expert)
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02 June 2022 If you are in the business of transportation of passenger by car or in the business of training of driving of motor vehicle and car you purchased is used for these purpose, you may claim the input credit. Else, it is restricted under section 17(5) of CGST Act, 2017.

Thanks

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