https://www.taxtmi.com/caselaws?id=442222 GST paid on a JCB used within a factory for movement of goods is eligible for input tax credit because the credit block in section 17(5)(a)(ii) applies only to motor vehicles for transportation of persons. The term "motor vehicle" is read with the Motor Vehicles Act definition, which excludes vehicles of a special type adapted for use only in a factory or enclosed premises. On that basis, a JCB used for in-house transport is not treated as a blocked vehicle, and credit on the purchase, repairs, and spares is available subject to the conditions in sections 17(2) and 17(5)(a)(ii) of the CGST Act. en-us Tue, 06 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442222 GST paid on a JCB used within a factory for movement of goods is eligible for input tax credit because the credit block in section 17(5)(a)(ii) applies only to motor vehicles for transportation of persons. The term "motor vehicle" is read with the Motor Vehicles Act definition, which excludes vehicles of a special type adapted for use only in a factory or enclosed premises. On that basis, a JCB used for in-house transport is not treated as a blocked vehicle, and credit on the purchase, repairs, and spares is available subject to the conditions in sections 17(2) and 17(5)(a)(ii) of the CGST Act. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442222