https://www.taxtmi.com/forum/issue?id=112896 The document presents a dispute on ITC entitlement: one position denies ITC for motor vehicles and related services by treating the vehicle exclusion as preclusive even for repairs, while another position allows ITC on repair and maintenance services when vehicles are used in furtherance of business because the exclusion concerns the goods themselves. Separately, ITC on free promotional goods is regarded as ineligible because those supplies lack consideration. en-us Tue, 03 Oct 2017 16:11:56 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112896 The document presents a dispute on ITC entitlement: one position denies ITC for motor vehicles and related services by treating the vehicle exclusion as preclusive even for repairs, while another position allows ITC on repair and maintenance services when vehicles are used in furtherance of business because the exclusion concerns the goods themselves. Separately, ITC on free promotional goods is regarded as ineligible because those supplies lack consideration. Discussion-Forum GST Tue, 03 Oct 2017 16:11:56 +0530 https://www.taxtmi.com/forum/issue?id=112896