INPUT AGAINST CAR REPAIR CHARGES ADMISSIBLE TO PARTERNERSHIP FIRM

[nandankumar roy]

DEAR SIR,

WE HAVE CAR IN THE NAME OF PROPRIETOR OF PARTNERSHIP FIRM AND NOW REPAIRED THE CAR AND BILLED APPX 40000. IF GST ON CAR REPAIR AMT ADMISSIBLE TO TAKE CREDIT .PL REPLY AND CAR IS HUNDAI ALENTRA APPX 5 YRS OLD AND CAR BELONGS NAME OF ONE PARTNER.

REGARDS,

N K ROY

9427181604

[Alkesh Jani]

Sir, My point of view in this regards is you are not eligible for ITC.

[YAGAY and SUN]

It is specifically denied in Section 17 (5) of the CGST Act. In our view, you cannot avail the ITC on such activities.

[nandankumar roy]

thanks all of you

AI Summary

Input Tax Credit denial for motor vehicle repair: GST on repairs billed to a firm is not claimable under the statutory exclusion.
Availability of Input Tax Credit for GST paid on repair of a motor vehicle registered in a partner's personal name and billed to the partnership is disputed. Respondents state ITC is not claimable because of the statutory exclusion for motor vehicles and related services, so GST on such repairs cannot be taken as ITC by the partnership firm.