https://www.taxtmi.com/circulars?id=70845 ITC is available to motor insurers for repair services settled through reimbursement where the garage invoice is issued in the insurer's name. The insurer is the recipient to the extent of its approved repair liability, notwithstanding that the insured initially pays the garage. Where repair charges exceed the approved claim cost, credit is limited to the amount reimbursed by the insurer; separate invoicing permits credit on the invoice issued to the insurer. No ITC is available if the repair invoice is not in the insurer's name. en-us Mon, 15 Jul 2024 00:00:00 +0530 Wed, 19 Aug 2026 15:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70845 ITC is available to motor insurers for repair services settled through reimbursement where the garage invoice is issued in the insurer's name. The insurer is the recipient to the extent of its approved repair liability, notwithstanding that the insured initially pays the garage. Where repair charges exceed the approved claim cost, credit is limited to the amount reimbursed by the insurer; separate invoicing permits credit on the invoice issued to the insurer. No ITC is available if the repair invoice is not in the insurer's name. Circulars GST - States Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70845