https://www.taxtmi.com/forum/issue?id=114461 Whether ITC is admissible on purchase of a passenger motor vehicle used to deliver goods hinges on Section 17(5) CGST: ITC was previously claimed where vehicles transported goods, with reliance on Motor Vehicles Act definitions and on meeting GST payment and documentary requirements, but a subsequent amendment restricts ITC to limited uses (such as further supply of vehicles, passenger transportation or driving training), and claimants must also consider income tax capitalization and depreciation consequences and regulatory permit requirements under motor vehicle law. en-us Mon, 07 Jan 2019 08:58:21 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114461 Whether ITC is admissible on purchase of a passenger motor vehicle used to deliver goods hinges on Section 17(5) CGST: ITC was previously claimed where vehicles transported goods, with reliance on Motor Vehicles Act definitions and on meeting GST payment and documentary requirements, but a subsequent amendment restricts ITC to limited uses (such as further supply of vehicles, passenger transportation or driving training), and claimants must also consider income tax capitalization and depreciation consequences and regulatory permit requirements under motor vehicle law. Discussion-Forum GST Mon, 07 Jan 2019 08:58:21 +0530 https://www.taxtmi.com/forum/issue?id=114461