SERVICE OF COMPANY CAR AT OTHER STATE - GST APPLICABILITY

[SAFETAB LIFESCIENCE]

Dear Experts,

We are a GST registered company/firm in Pondicherry(34). Our company car got repaired at Chennai(33) while we went there. They mentioned our GST number correctly but charged CGST+SGST. Shall we take ITC

[ShaikhAbdulSamad Ahmad]

No ITC is not permitted.

[YAGAY andSUN]

There is no provision in GST Laws to avail the ITC of CGST + SGST in Interstate.

AI Summary

Interstate GST treatment: Input tax credit not available where supplier charged CGST and SGST for an interstate service. A company vehicle repaired in another state was invoiced with CGST and SGST; the operative legal point is that a GST-registered recipient cannot claim input tax credit where, for an interstate service, the supplier charged CGST and SGST, and forum responses state GST law does not permit availing ITC on such CGST+SGST charged in an interstate transaction.