ELIGIBLE ITC

amarender putta (30 Points)

19 January 2018  
I am having tours and travel business (I owned 3 cars). I GAVE MY VEHICLES FOR RENT PURPOSE PROVIDING DRIVER. Presently I charged 5% GST without ITC. In the 25th gst council meeting, allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operator services.. What is the meaning of same line of business?? CAN I ELIGIBLE TO CLAIM ITC OF REPAIRS AND SERVICES, INSURANCE OF CARS???