Hai sir,
My clint was doing, electrical and civil contractor, He purchased 3 tractors, for business purpose, So ITC climed On tractors?
ITC is generally available on goods and services used in the course or furtherance of business. If the tractors are utilized directly for business activities, such as construction work or transporting materials, your client may be eligible to claim ITC on the GST paid for their purchase.Otherwise restricted by the GST laws Section 17(5) of the CGST Act.
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