https://www.taxtmi.com/circulars?id=67724 Insurers are the recipient of motor vehicle repair services to the extent of approved repair liability and may claim ITC in reimbursement mode, subject to credit conditions. If garages issue separate invoices one to insurer for approved cost and one to insured for excess, ITC may be available on the insurer's invoice; if a single invoice is issued to the insurer but reimbursement covers only the approved cost, ITC is limited to that reimbursed approved amount. No ITC is available where the invoice is not in the insurer's name. en-us Thu, 04 Jul 2024 00:00:00 +0530 Wed, 07 Aug 2024 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67724 Insurers are the recipient of motor vehicle repair services to the extent of approved repair liability and may claim ITC in reimbursement mode, subject to credit conditions. If garages issue separate invoices one to insurer for approved cost and one to insured for excess, ITC may be available on the insurer's invoice; if a single invoice is issued to the insurer but reimbursement covers only the approved cost, ITC is limited to that reimbursed approved amount. No ITC is available where the invoice is not in the insurer's name. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67724