https://www.taxtmi.com/forum/issue?id=120513 Section 17(5) precludes input tax credit on motor vehicles with seating capacity of not more than thirteen persons except where used for further supply of such vehicles, transportation of passengers, or imparting driving training, and carve-outs exist for vehicles forming part of a taxable composite or mixed supply or where Government notification makes the service an employer-obligatory benefit; a passenger car used for daily commute between airport and business premises does not meet these exceptions and is therefore not eligible for ITC. en-us Sat, 04 Oct 2025 07:14:43 +0530 Wed, 08 Oct 2025 03:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120513 Section 17(5) precludes input tax credit on motor vehicles with seating capacity of not more than thirteen persons except where used for further supply of such vehicles, transportation of passengers, or imparting driving training, and carve-outs exist for vehicles forming part of a taxable composite or mixed supply or where Government notification makes the service an employer-obligatory benefit; a passenger car used for daily commute between airport and business premises does not meet these exceptions and is therefore not eligible for ITC. Discussion-Forum GST Sat, 04 Oct 2025 07:14:43 +0530 https://www.taxtmi.com/forum/issue?id=120513