https://www.taxtmi.com/forum/issue?id=114665 Amendment allows Input Tax Credit on motor vehicles with approved seating capacity exceeding thirteen persons. Time of supply follows Section 13(2)-the invoice date-so if the invoice is issued after the amendment, the recipient may claim credit even though the service was rendered earlier. Restrictions under Section 17(5)(a) remain: vehicles with seating not exceeding thirteen persons are excluded from credit except when used for further supply, passenger transportation, or driving training. en-us Fri, 22 Feb 2019 13:31:51 +0530 Thu, 23 Jan 2025 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114665 Amendment allows Input Tax Credit on motor vehicles with approved seating capacity exceeding thirteen persons. Time of supply follows Section 13(2)-the invoice date-so if the invoice is issued after the amendment, the recipient may claim credit even though the service was rendered earlier. Restrictions under Section 17(5)(a) remain: vehicles with seating not exceeding thirteen persons are excluded from credit except when used for further supply, passenger transportation, or driving training. Discussion-Forum GST Fri, 22 Feb 2019 13:31:51 +0530 https://www.taxtmi.com/forum/issue?id=114665