Input credit on Service Bill of vehicle

[Guest]

Sir, plz clarify whether GST input on service of vehicle (car) registeded ( non commercial) in name of company is allowed or not ?? If yes plz forward me evidence .

Thank you

AI Summary

ITC on GST disallowed for services related to non-commercial vehicles unless used for specified business activities per Section 17(5). A query was raised about the eligibility of input tax credit (ITC) on GST for services related to a non-commercial vehicle registered in a company's name. Responses referenced Section 17(5) of the CGST Act, 2017, which generally disallows ITC for motor vehicles used for personal transportation unless used for specific taxable supplies like further supply, passenger transport, or driving training. It was concluded that ITC is not available for services like insurance, repair, and maintenance related to such vehicles unless used in specified business activities. All respondents agreed that ITC is not allowable in this case.