TaxTMI 
TaxTMI 
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.
ITC ELIGIBILITY ON CAR REPAIR BILLS
26 Apr 2019 
7 Replies 
18767 Views Asked by
Input Tax Credit on car repairs disallowed unless vehicle is used for transport of goods or passengers.
ITC on repair, insurance and maintenance of company-owned cars is generally ineligible if the vehicle itself is excluded from credit under Section 17(5); only vehicles meeting the statutory exceptions for transport of goods or passenger transport services permit ITC, so routine staff/owner use typically precludes claiming ITC on repair bills. (AI Summary)
ITC on repair, insurance and maintenance of company-owned cars is generally ineligible if the vehicle itself is excluded from credit under Section 17(5); only vehicles meeting the statutory exceptions for transport of goods or passenger transport services permit ITC, so routine staff/owner use typically precludes claiming ITC on repair bills. (AI Summary)