Sir, I am a transporter providing GTA services on forward basis, I have purchased one second hand truck other than second hand vehicle dealer (Transporter selling his old truck) , and he had charged tax as per margin supply scheme. Whether I am eligible to take that ITC I have paid on Margin.

Reply— A GTA charging GST@12%, can take input tax credit of vehicle purchased for transportation of goods.  As stated above seller of truck does not deal with sale and purchase of second hand vehicle, he would have been charged GST on difference between the consideration received for supply of such vehicle and the depreciated value of such goods on the date of supply.

ITC can be claimed on purchase of old vehicle.