ITC refund in case of Transporter

This query is : Resolved

Prem Chandra Thakur (Querist)
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10 October 2020 Dear Sir,
Transporter is registered under GTA @5% GST payable by Service Recipient.
Transporter can not claim the ITC on purchase of Tyre & thier parts.
Can the Transporter be eligible to take the refund against ITC purchase on it.
Kindly guide us and oblige.
Thanks & Regards,
Prem Chandra Thakur

Lekhraj sood

Lekhraj sood (Expert)
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10 October 2020 No , GTA in such a case is not eligible for any ITC or input tax refund.

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Prem Chandra Thakur

Prem Chandra Thakur (Querist)
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10 October 2020 ITC input is blocked under sec 17(2) CGST ACT 2017
but in case of refund kindly refer the proper section.
Thanks

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Lekhraj sood

Lekhraj sood (Expert)
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10 October 2020 Refund is of ITC , so if no ITC no refund.
Refund of input tax is allowed only for deemed exports or Non-resident taxable persons.See section 54

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Prem Chandra Thakur

Prem Chandra Thakur (Querist)
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10 October 2020 Thank you very much

Lekhraj sood

Lekhraj sood (Expert)
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10 October 2020 If you are satisfied with the reply , press like

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