Input tax Credit to Travel Agency

sagar jain (article) (80 Points)

16 March 2018  
If A bus travels provide the services for transportation of passengers. this travels charged gst @ 5% and this travel agency purchase a car (Capital Goods ) for business purpose and paid gst @ 28%. So A bus travel is eligible to claim input tax credit on purchase of Capital goods.


Please suggest me with proper Sections and guidelines..


Thanks