Purchase of car in gst

This query is : Resolved

binu sukumaran (Querist)
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15 December 2023 sir,
our sir purchase car around 20 lakhs. Input cgst and sgst reflected in gst2B. Can we claim this input. If not how to show in 3B This amount
Please advise
Binu

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 December 2023 You can't claim ITC. No need to show it in 3b.
Broadly, ITC is blocked on motor vehicles having seating capacity ≤ 13 persons (including the driver) used for the transportation of persons. Further, ITC is also blocked on certain services relating to motor vehicles namely, insurance, servicing, and repair and maintenance.