ITC ELIGIBILITY ON CAR REPAIR BILLS

[SAFETAB LIFESCIENCE]

Dear Experts,

Shall we take ITC on Company's car repair bills. The car is owned by company

We have pucca GST bill issued by repairer with our company GST numbers and

other required details for ITC.

AI Summary

Company Cannot Claim ITC on Car Repairs for Staff Transportation under Section 17(5) of CGST Act. A company inquired about the eligibility of claiming Input Tax Credit (ITC) on car repair bills under the Goods and Services Tax (GST) framework. The car is owned by the company and used for staff transportation. Experts responded, highlighting that ITC on car repair expenses is generally not allowed, particularly if the vehicle ITC is ineligible under Section 17(5) of the Central Goods and Services Tax (CGST) Act. The discussion emphasized that ITC is not permissible for expenses related to vehicles used for non-transportation of goods or passengers, including maintenance and insurance costs.