ITC on motor accessories

Under section 17(5) of CGST Act, there are certain supplies on which input tax credit under GST is not available. These supplies can also be said as blocked credit.

That includes:

Motor vehicles and other conveyances except when they are used

a) For making further supply of such vehicles or conveyances

b) Transportation of passengers

c) Imparting training on driving, flying, navigating such vehicles or conveyances

d) For transportation of goods.

Hence, if Car has been being used for transportation of Goods in your business and if on that basis,  if you have taken ITC of GST on Car. The same shall be applicable to motor accessories.

Hii

As per the Sec 17(5) of IGST act 2017 under blocked credit the motor vehicle and other conveyances not eligible for the ITC except such are used for 

1. Further supply or 

2. Transportation of passengers or 

3. Imparting training on driving, flying, navigating such vehicles or conveyances.

Therefore the ITC is not available on purchase of car as well as there accessories.

If same is use for further supply then can claim ITC

YOU CAN CLAIM ITC IF IT IS USED FOR BUSINESS USE AND PURCHASED IN BUSINESS NAME

There is specific restriction as under in section 17(5) to avail ITC

Input tax credit shall not be available in respect of the following,
namely:—
(a) motor vehicles and other conveyances except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles
or conveyances;
(ii) for transportation of goods;

Not eligible to avail car credit.

Further its tyre expenses credit if availed would be disputed-suggested not to avail

Agree with CA Roopa Nayak