https://www.taxtmi.com/caselaws?id=787587 Notification No. 08/2018-Central Tax (Rate) restricts input tax credit (ITC) only in relation to the used motor vehicles specified in the notification; the referential phrase limiting prohibition applies to those goods alone. Statutory ITC eligibility and exclusions under the CGST framework remain applicable to other inward supplies. Consequently, ITC on ancillary services and capital goods (refurbishment, marketing, professional fees, housekeeping, rent, software, staffing, administrative overheads, etc.) is available provided the conditions for entitlement in the CGST Act and relevant Rules are satisfied. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787587 Notification No. 08/2018-Central Tax (Rate) restricts input tax credit (ITC) only in relation to the used motor vehicles specified in the notification; the referential phrase limiting prohibition applies to those goods alone. Statutory ITC eligibility and exclusions under the CGST framework remain applicable to other inward supplies. Consequently, ITC on ancillary services and capital goods (refurbishment, marketing, professional fees, housekeeping, rent, software, staffing, administrative overheads, etc.) is available provided the conditions for entitlement in the CGST Act and relevant Rules are satisfied. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787587