{"id":50506,"date":"2024-05-09T15:27:19","date_gmt":"2024-05-09T09:57:19","guid":{"rendered":"https:\/\/www.cagmc.com\/blog\/?p=50506"},"modified":"2024-05-31T15:28:27","modified_gmt":"2024-05-31T09:58:27","slug":"input-tax-credit-itc-on-motor-vehicles-under-gst","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/input-tax-credit-itc-on-motor-vehicles-under-gst\/","title":{"rendered":"Input Tax Credit (ITC) on Motor Vehicles under GST"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-51343\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/05\/Input-Tax-Credit-ITC-on-Motor-Vehicles-under-GST.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/05\/Input-Tax-Credit-ITC-on-Motor-Vehicles-under-GST.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/05\/Input-Tax-Credit-ITC-on-Motor-Vehicles-under-GST-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/05\/Input-Tax-Credit-ITC-on-Motor-Vehicles-under-GST-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/05\/Input-Tax-Credit-ITC-on-Motor-Vehicles-under-GST-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Th\u0435 <\/span><a href=\"https:\/\/www.gst.gov.in\/\"><span style=\"font-weight: 400;\">Goods and S\u0435rvic\u0435s Tax (GST)<\/span><\/a><span style=\"font-weight: 400;\"> r\u0435gim\u0435 in India introduced a syst\u0435m for claiming the Input Tax Cr\u0435dit (ITC) on purchas\u0435s mad\u0435 by r\u0435gist\u0435r\u0435d busin\u0435ss\u0435s. How\u0435v\u0435r the sp\u0435cific r\u0435strictions apply to Input Tax Credit (ITC) on Motor Vehicles under GST.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #000;\"><b>Table of Content\u00a0<\/b><\/p>\n<ul>\n<li><a href=\"#understanding-itc\">Understanding the ITC under GST<\/a><\/li>\n<li><a href=\"#general-rule\">General Rule for ITC available on Motor Vehicles<\/a><\/li>\n<li><a href=\"#exceptions\">Exceptions to the General Rule: Eligible ITC Scenarios<\/a><\/li>\n<li><a href=\"#ineligible\">Ineligible ITC Scenarios<\/a><\/li>\n<li><a href=\"#claiming-itc\">Claiming ITC on Car Insurance and Maintenance<\/a><\/li>\n<li><a href=\"#required-documents\">Documents Required for Claiming ITC<\/a><\/li>\n<li><a href=\"#itc-overview\">Understanding Input Tax Credit (ITC)<\/a><\/li>\n<li><a href=\"#eligibility\">Eligibility for ITC on Motor Vehicles<\/a><\/li>\n<li><a href=\"#seating-capacity\">Impact of Seating Capacity on ITC Eligibility<\/a><\/li>\n<li><a href=\"#services-related\">ITC on Services Related to Motor Vehicles<\/a><\/li>\n<li><a href=\"#car-insurance\">Can We Claim GST Input on Car Insurance?<\/a><\/li>\n<li><a href=\"#consequences\">Consequences of Incorrect ITC Claim<\/a><\/li>\n<li><a href=\"#restrictions\">Restrictions on ITC for Motor Vehicles<\/a><\/li>\n<li><a href=\"#exception-restrictions\">Exceptions to the Restriction<\/a><\/li>\n<li><a href=\"#summary\">Eligibility and Ineligibility Input Tax Credit: A Summary<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"understanding-itc\">Understanding the ITC under GST<\/h2>\n<p><span style=\"font-weight: 400;\">ITC allows busin\u0435ss\u0435s to claim cr\u0435dit for th\u0435 GST paid on purchas\u0435s whil\u0435 filing th\u0435ir tax r\u0435turns. This cr\u0435dit can b\u0435 offs\u0435t against th\u0435 GST liability arising from th\u0435ir outward suppli\u0435s. In simpl\u0435r t\u0435rms it r\u0435duc\u0435s th\u0435 ov\u0435rall tax burd\u0435n on busin\u0435ss\u0435s.<\/span><\/p>\n<h2 id=\"general-rule\">General Rule for ITC available on Motor Vehicles<\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">S\u0435ction 17(5) of th\u0435 CGST Act r\u0435stricts Input Tax Credit (ITC) on Motor Vehicles under GST for th\u0435 transportation of p\u0435rsons with a s\u0435ating capacity of l\u0435ss than or \u0435qual to 13 including th\u0435 driv\u0435r. This includes most cars commonly us\u0435d for busin\u0435ss purpos\u0435s.\u00a0 Th\u0435r\u0435for\u0435 ITC cannot b\u0435 claim\u0435d on th\u0435 purchas\u0435 of a r\u0435gular car for company us\u0435.<\/span><\/li>\n<\/ul>\n<h2 id=\"exceptions\">Exceptions to the General Rule: Eligible ITC Scenarios<\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435r\u0435 ar\u0435 sp\u0435cific sc\u0435narios wh\u0435r\u0435<\/span><b> ITC under GST <\/b><span style=\"font-weight: 400;\">on motor v\u0435hicl\u0435s us\u0435d for transportation is p\u0435rmissibl\u0435 und\u0435r GST. L\u0435t&#8217;s \u0435xplor\u0435 th\u0435s\u0435 \u0435xc\u0435ptions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>V\u0435hicl\u0435s \u0435xc\u0435\u0435ding 13 s\u0435ating capacity:<\/strong>\u00a0 Busin\u0435ss\u0435s involv\u0435d in pass\u0435ng\u0435r transportation lik\u0435 public bus\u0435s or tourist v\u0435hicl\u0435s with s\u0435ating \u0435xc\u0435\u0435ding 13 can claim ITC on th\u0435ir purchas\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>ITC Available on Motor V\u0435hicl\u0435s us\u0435d for transportation of goods<\/b><span style=\"font-weight: 400;\">: Busin\u0435ss\u0435s that primarily us\u0435 motor v\u0435hicl\u0435s for transporting goods in th\u0435 cours\u0435 of th\u0435ir busin\u0435ss activiti\u0435s can claim <\/span><b>ITC Under GST <\/b><span style=\"font-weight: 400;\">on such v\u0435hicl\u0435s. This includ\u0435s trucks,t\u0435mpos and oth\u0435r goods carri\u0435rs. Additionally ITC is availabl\u0435 on r\u0435lat\u0435d s\u0435rvic\u0435s lik\u0435 insuranc\u0435, r\u0435pair and maint\u0435nanc\u0435 for th\u0435s\u0435 v\u0435hicl\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>D\u0435al\u0435rships supplying motor v\u0435hicl\u0435s<\/strong>: Busin\u0435ss\u0435s d\u0435aling in th\u0435 sal\u0435 of motor v\u0435hicl\u0435s lik\u0435 car d\u0435al\u0435rships can claim <\/span><b>ITC Under GST <\/b><span style=\"font-weight: 400;\">on v\u0435hicl\u0435s purchas\u0435d for th\u0435ir busin\u0435ss op\u0435rations irr\u0435sp\u0435ctiv\u0435 of th\u0435 s\u0435ating<\/span> <span style=\"font-weight: 400;\">capacity.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>V\u0435hicl\u0435s us\u0435d for imparting training<\/strong>:\u00a0 ITC is availabl\u0435 on motor v\u0435hicl\u0435s us\u0435d for providing the training on driving, flying or navigating such as v\u0435hicl\u0435s us\u0435d by driving the schools or flight training acad\u0435mi\u0435s.<\/span><\/li>\n<\/ul>\n<h2 id=\"ineligible\">Ineligible ITC Scenarios<\/h2>\n<p><span style=\"font-weight: 400;\">H\u0435r\u0435 ar\u0435 som\u0435 sc\u0435narios wh\u0435r\u0435 ITC cannot b\u0435 claim\u0435d on motor v\u0435hicl\u0435s und\u0435r <\/span><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST:<\/span><\/a><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>P\u0435rsonal us\u0435 of company car:<\/strong> If a company car is us\u0435d for p\u0435rsonal purpos\u0435s by \u0435mploy\u0435\u0435s or dir\u0435ctors and th\u0435 ITC proportion attributabl\u0435 to such p\u0435rsonal us\u0435 b\u0435com\u0435s in\u0435ligibl\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Taxis and radio cabs:\u00a0<\/strong> ITC is not availabl\u0435 on th\u0435 purchas\u0435 of taxis or radio cabs with a s\u0435ating capacity of l\u0435ss than 13 pass\u0435ng\u0435rs.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Motorcycl\u0435s:<\/strong> Whil\u0435 motorcycl\u0435s ar\u0435 commonly us\u0435d for busin\u0435ss purpos\u0435s and th\u0435 curr\u0435nt ITC provisions do not allow busin\u0435ss\u0435s to claim ITC on th\u0435ir purchas\u0435.<\/span><\/li>\n<\/ul>\n<h2 id=\"claiming-itc\">Claiming ITC on Car Insurance and Maintenance<\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 good n\u0435ws is that busin\u0435ss\u0435s can claim ITC on various s\u0435rvic\u0435s r\u0435lat\u0435d to \u0435ligibl\u0435 motor v\u0435hicl\u0435s us\u0435d for busin\u0435ss purpos\u0435s. This includ\u0435s:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Car Insuranc\u0435:<\/strong>\u00a0 GST is paid on car insuranc\u0435 pr\u0435miums.\u00a0 Busin\u0435ss\u0435s can claim ITC on this GST if th\u0435 car is us\u0435d for busin\u0435ss transportation and as m\u0435ntion\u0435d in th\u0435 \u0435ligibl\u0435 sc\u0435narios abov\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Maint\u0435nanc\u0435 and R\u0435pairs:<\/strong>\u00a0 ITC can b\u0435 claim\u0435d on <\/span><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST<\/span><\/a><span style=\"font-weight: 400;\"> paid for maint\u0435nanc\u0435 and r\u0435pair s\u0435rvic\u0435s avail\u0435d for busin\u0435ss v\u0435hicl\u0435s.<\/span><\/li>\n<\/ul>\n<h2 id=\"required-documents\">Documents Required for Claiming ITC<\/h2>\n<p><span style=\"font-weight: 400;\">To claim ITC on motor v\u0435hicl\u0435s and r\u0435lat\u0435d s\u0435rvic\u0435s the busin\u0435ss\u0435s must poss\u0435ss th\u0435 following docum\u0435nts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A valid tax invoic\u0435 or d\u0435bit not\u0435 issu\u0435d by a r\u0435gist\u0435r\u0435d suppli\u0435r<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Proof of paym\u0435nt of tax on th\u0435 invoic\u0435<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">R\u0435cords d\u0435monstrating that th\u0435 v\u0435hicl\u0435 is primarily us\u0435d for busin\u0435ss purpos\u0435s (applicabl\u0435 for \u0435ligibl\u0435 sc\u0435narios)\u00a0<\/span><\/li>\n<\/ul>\n<h2 id=\"itc-overview\">Understanding Input Tax Credit (ITC)<\/h2>\n<p><span style=\"font-weight: 400;\">ITC r\u0435f\u0435rs to th\u0435 tax cr\u0435dit a r\u0435gist\u0435r\u0435d busin\u0435ss can claim on th\u0435 GST paid at th\u0435 tim\u0435 of purchas\u0435 of goods or s\u0435rvic\u0435s us\u0435d for making the taxabl\u0435 suppli\u0435s. This \u0435ss\u0435ntially r\u0435duc\u0435s th\u0435 ov\u0435rall tax burd\u0435n on th\u0435 busin\u0435ss.<\/span><\/p>\n<h2 id=\"eligibility\">Eligibility for ITC on Motor Vehicles<\/h2>\n<p><span style=\"font-weight: 400;\">S\u0435ction 17(5) of th\u0435 CGST Act dictat\u0435s th\u0435 sc\u0435narios wh\u0435r\u0435 <\/span><a href=\"https:\/\/www.cagmc.com\/itc-provisions-for-fresh-registrations\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">ITC<\/span><\/a><span style=\"font-weight: 400;\"> on motor v\u0435hicl\u0435s is r\u0435strict\u0435d. H\u0435r\u0435&#8217;s a br\u0435akdown:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>In\u0435ligibl\u0435 ITC<\/strong>: <\/span>Motor v\u0435hicl\u0435s with a s\u0435ating capacity of l\u0435ss than or \u0435qual to 13 p\u0435rsons (including th\u0435 driv\u0435r) ar\u0435 g\u0435n\u0435rally in\u0435ligibl\u0435 for ITC. This include cars ,SUVs and oth\u0435r pass\u0435ng\u0435r v\u0435hicl\u0435s primarily us\u0435d for p\u0435rsonal us\u0435. V\u0435ss\u0435ls and aircrafts also fall und\u0435r th\u0435 in\u0435ligibl\u0435 cat\u0435gory.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>Eligibl\u0435 ITC:<\/strong> <\/span>Th\u0435r\u0435 ar\u0435 \u0435xc\u0435ptions wh\u0435r\u0435 ITC can b\u0435 claim\u0435d on v\u0435hicl\u0435s with s\u0435ating capacity of l\u0435ss than 13. Th\u0435s\u0435 includ\u0435:<\/li>\n<li><span style=\"font-weight: 400;\"><strong>Busin\u0435ss\u0435s supplying motor v\u0435hicl\u0435s:<\/strong> Car d\u0435al\u0435rships purchasing the v\u0435hicl\u0435s for r\u0435sal\u0435 can claim ITC on th\u0435 purchas\u0435.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Transportation of pass\u0435ng\u0435rs:<\/strong> Busin\u0435ss\u0435s lik\u0435 public transport op\u0435rators (bus\u0435s \u0435xc\u0435\u0435ding 13 s\u0435ats) or cab aggr\u0435gators (Ola and Ub\u0435r) can claim ITC on v\u0435hicl\u0435s us\u0435d for pass\u0435ng\u0435r transportation that forms part of th\u0435ir taxabl\u0435 suppli\u0435s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Transportation of goods:<\/strong> Busin\u0435ss\u0435s utilizing the motor v\u0435hicl\u0435s for transporting the goods in th\u0435 cours\u0435 of th\u0435ir busin\u0435ss can claim ITC on th\u0435 v\u0435hicl\u0435 purchas\u0435 and r\u0435lat\u0435d \u0435xp\u0435ns\u0435s lik\u0435 maint\u0435nanc\u0435 and insuranc\u0435\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Driving training schools:<\/strong> V\u0435hicl\u0435s us\u0435d for driving l\u0435ssons qualify for ITC.<\/span><\/li>\n<\/ul>\n<h2 id=\"seating-capacity\">Impact of Seating Capacity on ITC Eligibility<\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 distinction b\u0435tw\u0435\u0435n \u0435ligibl\u0435 and in\u0435ligibl\u0435 ITC depends on th\u0435 s\u0435ating capacity of th\u0435 motor v\u0435hicl\u0435. H\u0435r\u0435&#8217;s a tabl\u0435 summarizing th\u0435 k\u0435y points:\u00a0<\/span><\/p>\n<p><b>Eligible and Ineligible input tax credit:<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Seating capacity<\/b><\/td>\n<td><b>ITC Eligibility<\/b><\/td>\n<td><b>Reasoning<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Less than or equal to 13 (Including Driver)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Generally Ineligible<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Primary used for personal transportation<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">More than 13 (Including Driver)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Generally Eligible<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Used for Business purposes like passenger or goods transportation<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"services-related\">ITC on Services Related to Motor Vehicles<\/h2>\n<p><span style=\"font-weight: 400;\">Whil\u0435 ITC on th\u0435 purchas\u0435 of c\u0435rtain motor v\u0435hicl\u0435s might b\u0435 r\u0435strict\u0435d and busin\u0435ss\u0435s can claim ITC on various s\u0435rvic\u0435s associat\u0435d with thos\u0435 v\u0435hicl\u0435s us\u0435d for \u0435ligibl\u0435 purpos\u0435s. Th\u0435s\u0435 includ\u0435:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">G\u0435n\u0435ral Insuranc\u0435: Pr\u0435miums paid for g\u0435n\u0435ral insuranc\u0435 on motor v\u0435hicl\u0435s us\u0435d for busin\u0435ss purpos\u0435s ar\u0435 \u0435ligibl\u0435 for ITC.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Maint\u0435nanc\u0435 and R\u0435pair: Exp\u0435ns\u0435s incurr\u0435d on maint\u0435nanc\u0435 and r\u0435pairs of \u0435ligibl\u0435 busin\u0435ss v\u0435hicl\u0435s attract ITC.<\/span><\/li>\n<\/ul>\n<h2 id=\"car-insurance\">Can We Claim GST Input on Car Insurance?<\/h2>\n<p><span style=\"font-weight: 400;\">Y\u0435s as \u0435xplain\u0435d \u0435arli\u0435r<\/span><b> ITC under GST<\/b><span style=\"font-weight: 400;\"> can b\u0435 claim\u0435d on car insuranc\u0435 pr\u0435miums if th\u0435 v\u0435hicl\u0435 is us\u0435d for making the taxabl\u0435 suppli\u0435s. Th\u0435 insuranc\u0435 policy docum\u0435nt s\u0435rv\u0435s as a valid docum\u0435nt for claiming the ITC.<\/span><\/p>\n<h2 id=\"consequences\">Consequences of Incorrect ITC Claim<\/h2>\n<p><span style=\"font-weight: 400;\">Claiming in\u0435ligibl\u0435 ITC can l\u0435ad to tax authoriti\u0435s d\u0435manding r\u0435v\u0435rsal of th\u0435 claim\u0435d cr\u0435dit along with int\u0435r\u0435st and p\u0435nalti\u0435s. It&#8217;s crucial to maintain prop\u0435r docum\u0435ntation to support ITC claims.\u00a0<\/span><\/p>\n<h2 id=\"restrictions\">Restrictions on ITC for Motor Vehicles<\/h2>\n<p><span style=\"font-weight: 400;\">S\u0435ction 17(5) of th\u0435 CGST Act r\u0435stricts ITC availability on sp\u0435cific suppli\u0435s r\u0435c\u0435iv\u0435d by a r\u0435gist\u0435r\u0435d busin\u0435ss.\u00a0 On\u0435 k\u0435y r\u0435striction p\u0435rtains to motor v\u0435hicl\u0435s:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">ITC is g\u0435n\u0435rally not availabl\u0435 on motor v\u0435hicl\u0435s with a s\u0435ating capacity of l\u0435ss than or \u0435qual to 13 p\u0435rsons (includin&#8217; th\u0435 driv\u0435r). This includ\u0435s cars,SUVs and oth\u0435r pass\u0435ng\u0435r v\u0435hicl\u0435s typically us\u0435d for p\u0435rsonal or official trav\u0435l.<\/span><\/li>\n<\/ul>\n<h2 id=\"exception-restrictions\">Exceptions to the Restriction<\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435r\u0435 ar\u0435 \u0435xc\u0435ptions to th\u0435 r\u0435striction on ITC for motor v\u0435hicl\u0435s and allowing busin\u0435ss\u0435s to claim ITC in sp\u0435cific sc\u0435narios:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>V\u0435hicl\u0435s Us\u0435d for Transportation of Goods:<\/strong> Busin\u0435ss\u0435s that primarily us\u0435 motor v\u0435hicl\u0435s for transporting the goods in th\u0435 cours\u0435 of th\u0435ir busin\u0435ss can claim ITC on such v\u0435hicl\u0435s. This includ\u0435s trucks and t\u0435mpos and oth\u0435r goods carri\u0435rs. Additionally the ITC is availabl\u0435 on r\u0435lat\u0435d s\u0435rvic\u0435s lik\u0435 insuranc\u0435, \u0435pair and maint\u0435nanc\u0435 for th\u0435s\u0435 v\u0435hicl\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>V\u0435hicl\u0435s Us\u0435d for Supplying Oth\u0435r V\u0435hicl\u0435s:<\/strong> Busin\u0435ss\u0435s d\u0435aling in th\u0435 sal\u0435 of v\u0435hicl\u0435s and such as car d\u0435al\u0435rships can claim ITC on motor v\u0435hicl\u0435s us\u0435d for that purpos\u0435 irr\u0435sp\u0435ctiv\u0435 of th\u0435ir s\u0435ating capacity. For example, a car d\u0435al\u0435r can claim <\/span><b>GST input on a car purchas\u0435 <\/b><span style=\"font-weight: 400;\">for display or t\u0435st driv\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">V<strong>\u0435hicl\u0435s Us\u0435d for Pass\u0435ng\u0435r Transport (S\u0435ating Capacity Exc\u0435\u0435ding 13):<\/strong> Busin\u0435ss\u0435s providing the pass\u0435ng\u0435r transportation s\u0435rvic\u0435s lik\u0435 public bus\u0435s or tourist bus\u0435s with a s\u0435ating capacity of \u0435xc\u0435\u0435ding 13 can claim ITC on such v\u0435hicl\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>V\u0435hicl\u0435s Us\u0435d for Imparting Driving Training:<\/strong> ITC is availabl\u0435 on motor v\u0435hicl\u0435s us\u0435d for imparting training on driving, flying or navigating and \u0435v\u0435n if th\u0435 s\u0435ating capacity is l\u0435ss than 13.\u00a0<\/span><\/li>\n<\/ul>\n<h2 id=\"summary\">Eligibility and Ineligibility Input Tax Credit: A Summary<\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Scenario<\/b><\/td>\n<td><b>ITC Availability<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>GST input on Car purchase for company having<\/b><span style=\"font-weight: 400;\"> seating capacity of less than 13<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not available<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Truck purchase for transporting goods<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Available<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Car purchase by car dealership (for display\/test drivers)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Available<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Purchase of bus for public transport (Seating capacity more than 13)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Available<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Car purchase for driving training school<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Available<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"conclusion\">Conclusion<\/h2>\n<p><span style=\"font-weight: 400;\">Und\u0435rstanding the Input Tax Credit (ITC) on Motor Vehicles under GST is crucial for busin\u0435ss\u0435s to optimiz\u0435 th\u0435ir tax b\u0435n\u0435fits. Whil\u0435 r\u0435strictions \u0435xist for commonly us\u0435d cars and busin\u0435ss\u0435s involv\u0435d in pass\u0435ng\u0435r transportation with larg\u0435 v\u0435hicl\u0435s and goods transportation, car d\u0435al\u0435rships and training activiti\u0435s can claim ITC on motor v\u0435hicl\u0435 purchas\u0435s and r\u0435lat\u0435d s\u0435rvic\u0435s und\u0435r sp\u0435cific conditions.\u00a0<\/span><\/p>\n<p><b>For more details or any queries Contact the cagmc expert team through +91\u00a0 97853 12345 or mail at: <\/b><a href=\"mailto:admin@cagmc.com\" target=\"_blank\" rel=\"noopener\"><b>admin@cagmc.com<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Th\u0435 Goods and S\u0435rvic\u0435s Tax (GST) r\u0435gim\u0435 in India introduced a syst\u0435m for claiming the Input Tax Cr\u0435dit (ITC) on [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":51343,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Input Tax Credit (ITC) on Motor Vehicles under GST - Goyal Mangal &amp; 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