WHETHER ITC IS ALLOWED OF COMPANY'S CAR SERVICE IN OTHER STATES

[SAFETAB LIFESCIENCE]

Dear Experts,

We have GST registration in Pondicherry (34) state. While travelling in Chennai, our Car registered in Company's name got break-down and repaired at Chennai.

The repairer has given bill with CGST and SGST since the repair work place of supply is Chennai.

Like wise, our employees visiting Mumbai to meet customers and staying in hotels there. They are giving SGST+CGST bill only since their place of supply(Stay) is Maharastra.

Where we can avail ITC for both of the above cases

[Ganeshan Kalyani]

ITC is not eligible on car repairing service. ITC is eligible on Hotel stay of your employee for official tour.

AI Summary

Input Tax Credit availability: ITC not allowed for company car repairs but allowed for employee hotel stays on official tours.
The taxpayer queried ITC entitlement for interstate car repair charges and employee hotel accommodation. The operative guidance: ITC is not eligible on car repair services for the company vehicle, whereas ITC is eligible on hotel stays of employees incurred for official tours.