https://www.taxtmi.com/circulars?id=69515 ITC is available to general insurance companies for motor vehicle repair services reimbursed by them because the insurer, by reimbursing approved repair cost, is the recipient to that extent. Where separate invoices distinguish approved claim cost and excess amounts, ITC may be claimed on the invoice issued to the insurer; if a single invoice in the insurer's name covers full amount but insurer reimburses only approved cost, ITC is limited to the reimbursed approved cost. Absence of invoice in insurer's name precludes ITC. en-us Thu, 04 Jul 2024 00:00:00 +0530 Fri, 20 Mar 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69515 ITC is available to general insurance companies for motor vehicle repair services reimbursed by them because the insurer, by reimbursing approved repair cost, is the recipient to that extent. Where separate invoices distinguish approved claim cost and excess amounts, ITC may be claimed on the invoice issued to the insurer; if a single invoice in the insurer's name covers full amount but insurer reimburses only approved cost, ITC is limited to the reimbursed approved cost. Absence of invoice in insurer's name precludes ITC. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69515