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itc claim on repair and maintenance of vehicles

mahendra sahoo (Gst Practicion) (700 Points)

06 September 2017

Dear expert,
We used office car for traveling to meeting, business promotion etc. we expensed repair and maintenance of such car from a registered supplier. He charged gst, can we claim ITC of such repair bill.
Please help me?

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6 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 06 September 2017

Yes. You can claim ITC. Just the service bill get Your company name and company's GSTN....

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Chhatra Singh Dugar (1464 Points)
Replied 06 September 2017

Advice of Mr Raja is correct. Your GSTIN should be mentioned on the invoice.

mahendra sahoo (Gst Practicion) (700 Points)
Replied 06 September 2017

Sir, on car purchase we can't claim ITC, but we repair on such car how to claim ITC of such bill?

Enosh B (IPCC) (50 Points)
Replied 07 September 2017

sir ,
i think we cannot claim ITC on expenses of vehicles like repairs according to sec.17

Chhatra Singh Dugar (1464 Points)
Replied 07 September 2017

Section 17(5)(a) of CGST Act stipulates that no ITC will be available on motor car purchased except for
1) further supply of vehicles
2) transportation of passengers
3) imparting of training of driving
4) for transportation of goods
As such ITC is not available on car purchase.

Since car is used for business purpose any service or repairing will be business expenditure and GST PD on such expense will be allowed