https://www.taxtmi.com/forum/issue?id=112697 GST paid on earth moving machinery used in mining, including tippers and dumpers, and on tyres, tubes and lubrication for crusher plants, is eligible as input tax credit because such mining equipment is excluded from the statutory motor vehicle definition and restrictions on motor vehicle credit do not apply; crushed stone used as aggregate is classified under the notified tariff, supporting credit eligibility for related purchases. en-us Sun, 27 Aug 2017 12:21:29 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112697 GST paid on earth moving machinery used in mining, including tippers and dumpers, and on tyres, tubes and lubrication for crusher plants, is eligible as input tax credit because such mining equipment is excluded from the statutory motor vehicle definition and restrictions on motor vehicle credit do not apply; crushed stone used as aggregate is classified under the notified tariff, supporting credit eligibility for related purchases. Discussion-Forum GST Sun, 27 Aug 2017 12:21:29 +0530 https://www.taxtmi.com/forum/issue?id=112697