Input tax credit on business support services and capital goods is available where the restriction applies only to the old used vehicles themselves.

Input tax credit is admissible on refurbishment, repair, marketing, consultancy, housekeeping, security, rent, office-related expenses, software subscriptions, manpower recruitment and staffing services, and capital goods such as laptops, office equipment, and furniture, because Notification No. 08/2018-Central Tax (Rate) applies only to the supply of old and used motor vehicles and its restriction on credit is confined to input tax credit availed on those goods themselves. The phrase "such goods" is referential and does not extend the bar to other inward supplies used in business. As these inward supplies are incurred in the course or furtherance of business and are not covered by the Section 17(5) exclusions, credit is available subject to Sections 16 to 21 of the CGST Act and Rules 36 to 45.

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Issues: Whether input tax credit is available on refurbishment and repair services, marketing and advertising services, professional and consultancy fees, housekeeping and security services, rent, office-related expenses, software subscriptions, manpower recruitment and staffing services, and capital goods such as laptops, office equipment, and furniture, when the applicant avails the benefit of Notification No. 08/2018-Central Tax (Rate).

Analysis: The notification applies to the supply of old and used motor vehicles described in the table and the restriction in its paragraph 2 operates only where input tax credit has been availed on those goods themselves. The expression "such goods" is referential and does not extend the bar to other inward supplies used in the business. Section 16 of the Central Goods and Services Tax Act, 2017 permits credit on eligible inward supplies, and the exclusions in Section 17(5) do not cover the input services and capital goods in question. The inward supplies are incurred in the course or furtherance of business and are linked to refurbishment, marketability, and sale value of the used vehicles.

Conclusion: Input tax credit is admissible on the specified input services and capital goods, subject to the conditions in Sections 16 to 21 of the Central Goods and Services Tax Act, 2017 read with Rules 36 to 45 of the Central Goods and Services Tax Rules, 2017.

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