GST Input Tax Credit on Car of Director not Available

By | September 29, 2016

Input Tax Credit  on Car of Director not Available under GST ?

As per the FAQ’s on GST released by CBEC,  Question No 23 of Input Tax Credit provides the following calrification

Q 23. A Taxable person is in the business of information technology. He buys a motor vehicle for use of his Executive Directors. Can he avail the ITC in respect of GST paid on purchase of such motor vehicle?

Ans. No. As per section 16(9)(a) of the MGL, ITC on motor vehicles can be availed only if the taxable person is in the business of transport of passengers or goods or is providing the services of imparting training on motor vehicles

Education Guide on Goods & Service Tax (GST)

S. No. Title of the Post
1. Goods and Services Tax (GST): An Overview
2  Levy of GST & Exemption from Tax
3. GST Registration
4. Meaning  and Scope of Supply
 5 Time of Supply
6 Valuation in GST
7. GST  Payment of Tax
8 Electronic Commerce under Goods & Service Tax (GST)
9 Job Work under Goods & Service Tax (GST)
10 Input Tax Credit under Goods & Service Tax (GST)
11 Concept of Input Service Distributor in Goods & Service Tax (GST)
12 Returns Process and matching of Input Tax Credit under GST
13 Assessment and Audit under GST
14 Refund under GST
15 Demands and Recovery under GST
16 Appeals, Review and Revision in GST
17 Advance Ruling in Goods and Service Tax (GST)
18 Settlement Commission in Goods and Service Tax (GST)
19 Inspection, Search, Seizure and Arrest under GST
20 Offences, Penalty, Prosecution & Compounding in GST
21 Integrated Goods & Service Tax (IGST) Act Overview
22. Place of Supply of Goods and Service under GST
23. Frontend Business Process on GST Portal
24. Transitional Provisions in Goods & Service Tax (GST)


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