https://www.taxtmi.com/forum/issue?id=120624 Whether GST paid under the reverse charge mechanism on a special registration number can be claimed as input tax credit depends on whether the payment is a statutory charge (not subject to RCM) or a consideration for services; if treated as RCM-taxable service, ITC is blocked under Section 17(5) for passenger vehicles with seating up to thirteen, but allowed where the vehicle is used for carriage of goods. Exemptions for registration services and adjustment against other RCM liabilities were also noted. en-us Wed, 26 Nov 2025 17:39:00 +0530 Sat, 06 Dec 2025 08:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120624 Whether GST paid under the reverse charge mechanism on a special registration number can be claimed as input tax credit depends on whether the payment is a statutory charge (not subject to RCM) or a consideration for services; if treated as RCM-taxable service, ITC is blocked under Section 17(5) for passenger vehicles with seating up to thirteen, but allowed where the vehicle is used for carriage of goods. Exemptions for registration services and adjustment against other RCM liabilities were also noted. Discussion-Forum GST Wed, 26 Nov 2025 17:39:00 +0530 https://www.taxtmi.com/forum/issue?id=120624