https://www.taxtmi.com/circulars?id=69366 Insurance companies are entitled to claim input tax credit on motor vehicle repair services in reimbursement settlements where invoices are issued in the insurer's name, because the insurer is the recipient for the approved repair liability and consideration includes payments made by another person; ITC is limited to the approved reimbursed amount when full invoices exceed approved claim cost, and ITC is unavailable where the invoice is not in the insurer's name. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 12 Mar 2026 13:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69366 Insurance companies are entitled to claim input tax credit on motor vehicle repair services in reimbursement settlements where invoices are issued in the insurer's name, because the insurer is the recipient for the approved repair liability and consideration includes payments made by another person; ITC is limited to the approved reimbursed amount when full invoices exceed approved claim cost, and ITC is unavailable where the invoice is not in the insurer's name. Circulars GST - States Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69366