Sir/madam In gst a purchase of car input can we claim as input if we r doing a proprietory business is it possible to take input (Not doing car business)
When blocked? - ITC on car with seating capacity of <= 13 persons (incl. driver) - for transportation of persons When allowed? - further supply of such MV (re-sale) - transportation of passengers - imparting training on driving such MV # ITC on MV with seating capacity of > 13 persons (incl. driver) used for any purpose is allowed # ITC on other MV, other than ineligible MV (like used for transportation of goods, JCB etc.) is allowed # Now suppose you buy a car with capacity of <= 13 and use it for transportation of goods. Then will ITC be allowed? - See, here motor vehicle registration must be in alignment with the law for claim of ITC, i.e. you can't but a Hyundai Creta (vehicle for personal use) in the name of business and claim ITC on it saying that it is used for transportation of goods.