I am a freelancer doing a consultancy business. I purchased a car for office use of the proprietor. CGST/SGST and Cess on purchase of car is now available in GST 2A for utilisation. Can I claim ITC on purchase of the car ?
3 Replies
Shivam RC
(Student)
(23683 Points)
Replied 19 November 2020
No Sir you cannot claim ITC on Motor Vehicles having approved seating capacity of 13 persons ( including the driver ) as per the Provision of Section 17(5) of the CGST Act 2017. It is "BLOCKED".
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