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Reverse charge mechanism

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(Querist)
19 January 2018 The following is my below query

A proprietor has purchased a vehicle for his personal use in the name of his proprietorship with GST no, so can he claim Input GST ???

AS RCM is differed till 31.03.2018, do we have to consider for freight and Rent ???
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Udaya Chandran

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Udaya Chandran (Expert)
19 January 2018 ITC is avaliable on motor vehicles unless they are used for transportation of goods in this case.
RCM is still applicable on freight charges.

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