TaxTMI 
TaxTMI 
TaxTMI 
Repairing, Servicing of vehicle meant fo personal as well as professional for visiting place of clients as well as providing conveyance to the assistants, repair like service charges, replace of tyres and tubes, repairs and maintenance, whether eligible Input Tax Credit?,
VEHICLE MAINTENANCE LIKE SERVICE,REPAIR IS ELOGIBLE ITC
KERAGODEGOPALARAO ANANTHARAO
Input Tax Credit restriction: vehicle repair and maintenance costs are ineligible where personal use creates blocked credit. Input tax credit for vehicle repair and maintenance services relating to vehicles used partly for personal purposes is not available because such credits are treated as blocked credits under Section 17(5) of the CGST Act, 2017; consequently repair, servicing, tyre replacement and similar charges for vehicles with personal use are ineligible for ITC. (AI Summary)
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