Input Tax Credit Denied for Motor Vehicles Seating 13 or Fewer, Failing Exceptions in Section 17(5)(a) CGST/TNGST Act.

Case-Laws – GST – Highlights – The AAR held that input tax credit is not available on motor vehicles with an approved seating capacity of less than or equal to 13 persons (including driver), except for specific categories mentioned u/s 17(5)(a) of CGST/T

Input Tax Credit Denied for Motor Vehicles Seating 13 or Fewer, Failing Exceptions in Section 17(5)(a) CGST/TNGST Act.
Case-Laws
GST
The AAR held that input tax credit is not available on motor vehicles with an approved seating capacity of less than or equal to 13 persons (including driver), except for specific categories mentioned u/s 17(5)(a) of CGST/TNGST Act, 2017. The applicant's activity of providing 'Automobile Bench Marking Service' and supplying 'Scrap of Automobiles' does not

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