https://www.taxtmi.com/forum/issue?id=120312 ITC on motor vehicles seating not more than thirteen persons is generally disallowed under the exclusion in Section 17(5)(a), but an exception permits ITC when those vehicles are used to supply transportation of passengers. Therefore, where a registered person uses a car or bike to provide taxable passenger transport services, ITC may be available; however, entitlement depends on factors such as charging GST on the fares and the degree to which the vehicle is used for the taxable transportation activity. en-us Fri, 01 Aug 2025 13:03:31 +0530 Fri, 08 Aug 2025 04:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120312 ITC on motor vehicles seating not more than thirteen persons is generally disallowed under the exclusion in Section 17(5)(a), but an exception permits ITC when those vehicles are used to supply transportation of passengers. Therefore, where a registered person uses a car or bike to provide taxable passenger transport services, ITC may be available; however, entitlement depends on factors such as charging GST on the fares and the degree to which the vehicle is used for the taxable transportation activity. Discussion-Forum GST Fri, 01 Aug 2025 13:03:31 +0530 https://www.taxtmi.com/forum/issue?id=120312