Availement of Input Tax Credit on Motor vehicles

[Ernst & Young]

Can some one help me on below query ?

Recently through an amendment, Input Tax Credit is allowed on Motor Vehicles if the approved seating capacity is more than 13 persons ( Including Drivers ) , Input Tax Credit is admissible with out any restriction. The same is effective from 01-02-2019.

In the case of following situations ,

If the Date of Rendering of Services falls before 01-02-2019 [ Effective Date of Amendment ], But the Invoices for the same has been received after 01-02-2019 [ Effective Date of Amendment ] -

Can the recepient of the service claim the Input Tax Credit based on the amendment even though the service were rendered before the effective date of amendment but the invoices were received after the date of amendment?

Thanks in Advance.

AI Summary

ITC on Motor Vehicles: Eligibility Depends on Invoice Date Post-Feb 1, 2019, Per Section 13(2) CGST Act. A query was raised regarding the eligibility of Input Tax Credit (ITC) on motor vehicles with an approved seating capacity of more than 13 persons, effective from February 1, 2019. The question focused on whether ITC could be claimed if services were rendered before this date but invoices were received afterward. Respondents clarified that according to Section 13(2) of the CGST Act, the time of supply of services is determined by the invoice date. ITC is available if the invoice is issued after the amendment date. Restrictions under Section 17(5)(a) on ITC for vehicles with less than 13 seats remain unchanged.