19 December 2018
GST input credit is not available unless used for transportation of goods or passengers in the travel business or giving driving training.
19 December 2018
Hi tamil arasan, As per section 17(5) of CGST Act, input tax credit will not be available in respect of motor vehicles and other conveyances, except 01. when such motor vehicles or other conveyances are supplied further, or 02. used for transportation of passengers or giving training on driving, flying, navigating such vehicles or conveyances or 03. used for transportation of goods.
If you are a car dealer , Transport operator then you can avail input tax credit. Hope you can understand.