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ITC on repair of motor vehicle

CA Neha Jain (25 Points)

08 August 2017

can we claim ITC on repair and service of motor Vehicles ??

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9 Replies

SANDEEP JAIN (Tax Consultant) (487 Points)
Replied 08 August 2017

please see negative list under GST

it clears Ur concept

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ANISHA RAY (67 Points)
Replied 08 August 2017

No, if you are not in business related to plying of motor vehicles.

CA Neha Jain (25 Points)
Replied 08 August 2017

i have checkd and as per sec 17(5) ITC will not allowd on motor vehicle but as per answer given by Mr. Adhiya on twitter, ITC on GST paid on repair will be allow as per section 17.. so in which point it will bh allowed??

SANDEEP JAIN (Tax Consultant) (487 Points)
Replied 08 August 2017

please do not go by words because when audit comes at later stages

it's very difficult to prove thru words

SANDEEP JAIN (Tax Consultant) (487 Points)
Replied 08 August 2017

and more to that department personal are very adamant on rules and Sections
so take all precautions by rules and Sections

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SANDEEP JAIN (Tax Consultant) (487 Points)
Replied 08 August 2017

only allowed if one is into related field
means plying and transportation

or if it is for the furtherance of business

CA Ayush Agarwal (Kolkata-Pune-Mumbai) (27186 Points)
Replied 22 November 2017

ITC In "respect of motor car" is not available, ITC of "services" in respect of Motor car are not restricted.Insurance premium and repair and maintenance exp of car are allowed subject to eligible u/s 16

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Kiran Crasta (Senior Associate) (45 Points)
Replied 29 November 2017

Correct Mr. Ayush

Keshav Mittal (2 Points)
Replied 10 December 2017

As per sec 17(5) ITC in respect of motor vehicle is not allowed.the law specific mentioned in respect of motor vehicle which includes repair & maintenance which means itc of repair & main in respect of motor vehicle is not allowed but if law mentioned itc of motor vehicle is not allowed then itc of repair and maintenance will be allowed.