ITC on repair & maintenance of Motor vehicle

This query is : Resolved

Simran Katyal (Querist)
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10 December 2017 Hello, Sec 17(5) restricts for availing ITC on purchase of motor vehicle. Can ITC on repair & maintenance expenses of motor vehicle, used in business (not motor vehicle business) be availed ?

RAJA P M

RAJA P M (Expert)
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11 December 2017 Yes... You can... if it's furtherance of business You can claim ITC for the Repairs and Maintenance of Motor vehicles. No more restriction for repairs and maintenance charges... GOOD LUCK...

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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11 December 2017 Input tax credit on motor vehicle is specifically restricted u/s 17(5) of the CGST Act , barring certain circumstances, for availing credit. If you look into the definition of input tax u/s 2(62) of the CGST Act it includes tax both on goods and services, hence tax on repairs and maintenance shall not be eligible.

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