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Regarding for GST ITC claim

anji (ACCOUNTANT) (142 Points)

16 April 2019

company vehicle repairs and maintenance EXPENSES gst tax can I avail gst tax .please help me

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4 Replies

sunil gupta (29 Points)
Replied 16 April 2019

if there is commercial vehicle and used for business purpose then you can take ITC.

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Sanjiv Rajpoot (3430 Points)
Replied 17 April 2019

yes u can take itc but vehicle use for furtherance business

anji (ACCOUNTANT) (142 Points)
Replied 17 April 2019

we are using both company and personal purpose

Kishore B ( CA Final ) (490 Points)
Replied 17 April 2019

Dear Sir/Ma'am,

According to Section 17(5) of CGST Act, Input tax credit in relation to motor vehicles available only when the vehicles are used for providing following taxable supplies:

Further supply of such vehicle

Transportation of passengers

Imparting training on driving

For transportation of goods

Any repairs and maintenance in relation to above 4 exceptions, ITC is available otherwise ineligible even though motor vehicle was used for business purpose.