TaxTMI 
TaxTMI 
GST - ITC eligiblity on 2wheeler & 4wheeler for the Registered Person who is also giving part time services of Rapido/Bla Bla car
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....ST - ITC eligiblity on 2wheeler & 4wheeler for the Registered Person who is also giving part time services of Rapido/Bla Bla car <br> Query (Issue) Started By: - KSA Associates Dated:- 1-8-2025 Goods and Services Tax - GST <br> Got 2 Replies <br> GST<br> <br> Dear Experts, Mr.A is registered person. He is a professional and earns the professional fees. He buys the Bike/Car say for 15 Lakhs and acc....
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....ordingly have ITC on it of Rs 4Lakhs. He also give rides in his car/bike via rapido/Bla Bla car (Car Polling services) while going to & fro to home & office. He is of the opinion that since he is giving the taxable supply of transporting the passenger, he is eligible to avail the credit of mammoth 4 Lakhs as per section 17(5)(a)(B). Whether his opinion is correct or not . Give the detail reasoning....
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.... for the same --Reply By: Sadanand Bulbule The Reply: Section 17 of the CGST Act: (5) 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 (inclu....
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....ding the driver), except 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; If the subject motor vehicles are used for providing taxable services like transportation of passengers, then ITC is allowed under clause (b) above. --Reply By: Sh....
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....ilpi Jain The Reply: Is he paying GST on the charges collected for transportation serivces? Also, is the bike or car solely used to provide only transportation services? All these aspects would be relevant to analyse before concluding on eligibility. <br>***<br> Discussion Forum - Knowledge Sharing....