https://www.taxtmi.com/forum/issue?id=120890 Input tax credit on motor vehicles used for rental activity turns on whether the arrangement is treated as transportation of passengers or as a bare lease/right-to-use model. Section 17(5)(a) blocks credit on specified motor vehicles except for further supply, passenger transportation, or training, and the discussion notes that the further-supply exception does not usually cover a service transaction. Commercial deployment with operator control supports ITC, while fixed-rent unrestricted use may attract denial. Classification is stated as SAC 996601 with operator and SAC 9973 / 996602 without operator. en-us Thu, 30 Apr 2026 22:02:55 +0530 Wed, 06 May 2026 20:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120890 Input tax credit on motor vehicles used for rental activity turns on whether the arrangement is treated as transportation of passengers or as a bare lease/right-to-use model. Section 17(5)(a) blocks credit on specified motor vehicles except for further supply, passenger transportation, or training, and the discussion notes that the further-supply exception does not usually cover a service transaction. Commercial deployment with operator control supports ITC, while fixed-rent unrestricted use may attract denial. Classification is stated as SAC 996601 with operator and SAC 9973 / 996602 without operator. Discussion-Forum GST Thu, 30 Apr 2026 22:02:55 +0530 https://www.taxtmi.com/forum/issue?id=120890