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GST - Input claim process to transporter on a purchase of trucks.

Mahendra Choudhary (CA,CS) (245 Points)

22 July 2020

Need clarification on input claim available to transporter on a purchase of trucks.

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5 Replies

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 22 July 2020

Can You elaborate with more details...?

Transporter means GTA or other...?
What are the supplies You made...?

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CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 22 July 2020

If transporter is GTA and under RCM - No Itc is available
If transporter is under forward charge then ITC available.
If transporter services are exempt then no ITC available

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CA Mayank A Jain (Chartered Accountant in Practice) (1260 Points)
Replied 22 July 2020

GST could be availed by the transporter where he is paying GST at the rate of 12% on the GTA services. Further, once he pays at 12%, he cannot opt for 5% or RCM.

Vijayprakash P (1313 Points)
Replied 22 July 2020

ITC will be allowed on Motorvehicles (other than conveyance ) used to transport goods from one place to another. However, this is related to other transporters. and not Goods transport Agencies(GTA).

1 Like

annu Goyal (1102 Points)
Replied 22 July 2020

Transporter -
If transporter is GTA then if he registered as normal taxpayer (Forward Charge)
then he can claim ITC
otherwise No ITC (As RCM applicable, Receipt will take ITC)

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