car repair expences - ITC availability

[Satbir singh wahi]

Sir

Kindly guide whether car repair expences, ITC , is eligible..

AI Summary

Input tax credit on motor vehicle repairs may be disallowed; eligibility depends on statutory exception classification and audit review.
ITC on motor vehicles is generally disallowed; repairs are not explicitly listed but are usually treated as blocked where the vehicle is ineligible. If a vehicle falls within statutory exception categories permitting ITC for specified uses, GST on repairs attributable to that eligible use may be claimed. Claims are subject to audit and require documentation of the vehicle's purpose and classification to substantiate entitlement.