https://www.taxtmi.com/forum/issue?id=119238 Eligible ITC on motor vehicles used for transportation of passengers, where not blocked by the statute, becomes part of the common credit pool and may be utilised against any output tax liability, subject to apportionment, reversal and procedural rules and the limitation that certain output liabilities cannot be discharged by credit; entitlement also depends on demonstrable genuineness of the passenger transport activity and absence of artificial or colourable devices. en-us Wed, 31 Jul 2024 10:55:13 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119238 Eligible ITC on motor vehicles used for transportation of passengers, where not blocked by the statute, becomes part of the common credit pool and may be utilised against any output tax liability, subject to apportionment, reversal and procedural rules and the limitation that certain output liabilities cannot be discharged by credit; entitlement also depends on demonstrable genuineness of the passenger transport activity and absence of artificial or colourable devices. Discussion-Forum GST Wed, 31 Jul 2024 10:55:13 +0530 https://www.taxtmi.com/forum/issue?id=119238