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Whether Input Tax credit can be taken in respect of vehicle repairs & maintenance?

Whether Input Tax credit can be taken in respect of vehicle repairs & maintenance?

Reply

At present it is not restricted u/s 17(5) of CGST act, therefore, Input tax credit is available in respect of repair and maintenance of vehicle.

However such ITC has been restricted in CGST Amendment Act, 2018, which is not notified in official gazette till date.

Whether Input Tax credit can be taken in respect of vehicle repairs & maintenance?

Whether Input Tax credit can be taken in respect of vehicle repairs & maintenance?

Reply

At present it is not restricted u/s 17(5) of CGST act, therefore, Input tax credit is available in respect of repair and maintenance of vehicle.

However such ITC has been restricted in CGST Amendment Act, 2018, which is not notified in official gazette till date.

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Whether Input Tax credit can be taken in respect of vehicle repairs & maintenance?

Whether Input Tax credit can be taken in respect of vehicle repairs & maintenance?

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