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Sec 17(5) CGST Act amendment

25 May 2019

CGST Amendment Act 2018 amend sec 17 (5) CGST Act for disallowance on the ITC on motor car . please in detailed tell me about that amendment.

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CA Mayur Todmal (Practicing CA) (7645 Points)
Replied 25 May 2019

1) motor vehicles for transportation of persons having approved seating capacity of more than thirteen persons (including the driver)= Credit allowed

2 ) approved seating capacity of not more than thirteen persons (including the driver)= credit not allowed , except when they are used for making the following taxable supplies, namely:—

(A) further supply of such motor vehicles; or

(B) transportation of passengers; or

(C) imparting training on driving such motor vehicles;

3) all types of vehicles used for transportation of goods are allowed to avail ITC ( jcb, dumpers etc)