https://www.taxtmi.com/article/detailed?id=8058 Input tax credit on GST paid in respect of motor vehicles is disallowed except where the vehicle is used for transportation of goods, further supply of the vehicle, transportation of passengers, or imparting driving training. Rent-a-cab input tax is similarly restricted, allowed only when used for further supply or under statutory obligation. The author treats "in respect of" as limited to vehicle purchase and permits credit for incidental expenses like insurance and repairs and for conventional travel; alternative expert views argue that related expenses are also excluded. en-us Wed, 11 Jul 2018 05:50:56 +0530 Wed, 11 Jul 2018 05:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8058 Input tax credit on GST paid in respect of motor vehicles is disallowed except where the vehicle is used for transportation of goods, further supply of the vehicle, transportation of passengers, or imparting driving training. Rent-a-cab input tax is similarly restricted, allowed only when used for further supply or under statutory obligation. The author treats "in respect of" as limited to vehicle purchase and permits credit for incidental expenses like insurance and repairs and for conventional travel; alternative expert views argue that related expenses are also excluded. Articles Goods and Services Tax - GST Wed, 11 Jul 2018 05:50:56 +0530 https://www.taxtmi.com/article/detailed?id=8058