https://www.taxtmi.com/caselaws?id=783008 AAR (Gujarat) held that the applicant, being a GTA, is entitled to avail full ITC on bio-diesel used as fuel in its goods carriages when discharging GST under forward charge. Applying Section 16 of the CGST Act, the Authority found the fuel is used in the course or furtherance of business and is not hit by the blocking provisions of Section 17(5), which restrict input tax only in relation to passenger vehicles, not goods carriages. Consequently, the applicant may pay GST on GTA services at 12% (18% w.e.f. 22.09.2025) under the applicable notifications and claim full ITC, subject to compliance with statutory and notification conditions. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783008 AAR (Gujarat) held that the applicant, being a GTA, is entitled to avail full ITC on bio-diesel used as fuel in its goods carriages when discharging GST under forward charge. Applying Section 16 of the CGST Act, the Authority found the fuel is used in the course or furtherance of business and is not hit by the blocking provisions of Section 17(5), which restrict input tax only in relation to passenger vehicles, not goods carriages. Consequently, the applicant may pay GST on GTA services at 12% (18% w.e.f. 22.09.2025) under the applicable notifications and claim full ITC, subject to compliance with statutory and notification conditions. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783008