VEHICLE MAINTENANCE LIKE SERVICE,REPAIR IS ELOGIBLE ITC

[KERAGODEGOPALARAO ANANTHARAO]

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?,

AI Summary

Input Tax Credit on vehicle maintenance expenses blocked under Section 17(5) of CGST Act 2017. No ITC for mixed-use. A query was raised regarding the eligibility of Input Tax Credit (ITC) under the Goods and Services Tax (GST) for vehicle maintenance, including repairs and servicing, used for both personal and professional purposes. The question specifically concerned whether expenses such as service charges, and replacement of tyres and tubes qualify for ITC. Two responses were provided, both indicating that ITC is blocked under Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017, thereby confirming that such expenses are not eligible for ITC.