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AAR held that the applicant, operating as a Goods Transport Agency, is entitled to avail full ITC of GST paid on bio-diesel used as fuel in its goods carriages, as the input is used in the course or furtherance of business under Section 16 of CGST Act. Section 17(5) restrictions were found inapplicable since they relate to passenger vehicles, not goods carriages. AAR further held that the applicant may opt to pay GST on GTA services at 12% (18% w.e.f. 22.09.2025) under forward charge in terms of N/N. 11/2017-CT(R), read with N/N. 13/2017-CT(R), and correspondingly claim full ITC, subject to statutory conditions.
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