Soumya S Gaonkar (30 Points)
25 May 2019
CA Mayur Todmal
(Practicing CA)
(7756 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)
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