https://www.taxtmi.com/article/detailed?id=16327 Input tax credit on motor vehicles used for renting services depends on whether the supply falls within the blocked credit rule for motor vehicles under the GST law. Motor vehicles for transportation of persons with approved seating capacity of not more than thirteen persons, including the driver, are generally ineligible for input tax credit, except where used for further supply of such motor vehicles, transportation of passengers, or specified training services. The outward supply is identified under SAC 996601 for rental services of road vehicles, including cars, with operator, and ITC eligibility must be examined with reference to the agreement and the nature of use. en-us Sat, 02 May 2026 07:45:39 +0530 Sat, 02 May 2026 07:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16327 Input tax credit on motor vehicles used for renting services depends on whether the supply falls within the blocked credit rule for motor vehicles under the GST law. Motor vehicles for transportation of persons with approved seating capacity of not more than thirteen persons, including the driver, are generally ineligible for input tax credit, except where used for further supply of such motor vehicles, transportation of passengers, or specified training services. The outward supply is identified under SAC 996601 for rental services of road vehicles, including cars, with operator, and ITC eligibility must be examined with reference to the agreement and the nature of use. Articles Goods and Services Tax - GST Sat, 02 May 2026 07:45:39 +0530 https://www.taxtmi.com/article/detailed?id=16327