https://www.taxtmi.com/forum/issue?id=115850 The statutory restriction on input tax credit applies to motor vehicles designed for passenger carriage; it is design based not use based. Vehicles designed for transportation of goods are not covered by that exclusion and therefore qualify for input tax credit, provided the vehicle is not used for making exempt supplies. en-us Sat, 04 Jan 2020 11:08:17 +0530 Thu, 23 Jan 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115850 The statutory restriction on input tax credit applies to motor vehicles designed for passenger carriage; it is design based not use based. Vehicles designed for transportation of goods are not covered by that exclusion and therefore qualify for input tax credit, provided the vehicle is not used for making exempt supplies. Discussion-Forum GST Sat, 04 Jan 2020 11:08:17 +0530 https://www.taxtmi.com/forum/issue?id=115850