TaxTMI 
TaxTMI 
TaxTMI 
Input credit on Service Bill of vehicle
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....nput credit on Service Bill of vehicle<br> Query (Issue) Started By: - Anoop Trivedi Dated:- 10-8-2019 Last Reply Date:- 14-8-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Sir, plz clarify whether GST input on service of vehicle (car) registeded ( non commercial) in name of company is allowed or not ?? If yes plz forward me evidence . Thank you Reply By Rajagopalan Ranganathan: Th....
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....e Reply: Sir, According to Section 17 (5) of CGST Act, 2017 "Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely :- [(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), exc....
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....ept when they are used for making the following taxable supplies, namely :- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; According to Section 17 (5) (ab) of the same Act, "services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, ve....
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....ssels or aircraft referred to in clause (a) or clause (aa) : Provided that the input tax credit in respect of such services shall be available - (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged - (I) in the manufacture of such motor vehicles, ves....
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....sels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him." Therefore input tax credit in respect og GST paid in respect of services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles is not available. Reply By Ganeshan Kalyani: The Reply: Itc on motor veh....
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....icle is not eligible. Reply By KASTURI SETHI: The Reply: I concur with the views of both experts. Reply By Himansu Sekhar: The Reply: No itc is allowable<br> Discussion Forum - Knowledge Sharing ....