GST ITC : on purchase of Trailer by logistic company

By | December 5, 2017
(Last Updated On: December 5, 2017)

Can ITC be availed on purchase of Trailer by a logistic company involved in transportation of goods ?

Answer: It can be availed. Pl see section 17(5)(a)(ii) of CGST Act.

Section 17(5)(a) of CGST Act 2017…. , input tax credit shall not be available in respect of the following, namely:—


(a) motor vehicles and other conveyances except when they are used—


(ii) for transportation of goods;

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