2019 (1) TMI 1389 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (16) G. S. T. L. 310 (A. A. R. – GST) – Admissibility of input tax credit of tax paid or deemed to have been paid on vehicles – Whether they can utilize/ refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?
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Held that:- The Input Tax Credit on the vehicles purchased by the applicant for the purpose of their business will fall under Section 17(5) – It is clear from the plain reading of the section, that the goods referred by the applicant do not fall under the exceptions referred in Section 17(5) of CGST / APGST Act, 2017. Hence the applicant is not entitled for claim of ITC.
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le in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?" 3. On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Brodipet Circle, of Narasraopet Division (as per the bifurcation lists of taxpayers between the Centre and State in the prescribed manner), accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Section 98(1) of CGST/APGST Act, 2017, and requested for the information. 4. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no pro
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d by the applicant, and after careful examination of the said issue, this authority is of the opinion, that the Input Tax Credit on the vehicles purchased by the applicant for the purpose of their business will fall under Section 17(5), and given the ruling accordingly. The text of Section 17(5) is as under. "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 and other conveyances except when they are used (i) for making the following taxable supplies, namely :- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving,
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