Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 21 January 2018
Dear Amarjeet
Plz read below a extract from sec 17(5)
If it's used for transportation of goods the input can be claim
5] Notwithstanding anything contained in sub-section [1] of Section 16 and subsection [1] of Section 18, 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;