GST ITC on Cars & Motor Vehicles : Analysis by TaxHeal

By | October 21, 2017
(Last Updated On: October 21, 2017)

GST ITC on Cars & Motor Vehicles : Analysis by TaxHeal

Meaning of ‘motor vehicle‘ : Motor Vehicle has meaning assigned to it in section 2(28) of Motor Vehicles Act – Section 2(76) of CGST and SGST Act.

As per section 2(28) of Motor Vehicles Act, 1988, Motor vehicle or vehicle means any mechanically propelled vehicle adopted for use upon roads whether the power of propulsion is transmitted thereto from external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include

i) a vehicle running upon fixed rails or

ii) vehicle of a special type adapted for use only in a factory or any other enclosed premises or

iii) a vehicle having less than four wheels fitted with engine capacity of not exceeding 25 (Twenty-five) cubic centimeters.

Download TaxHeal Mobile App

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material


Leave a Reply

Your email address will not be published. Required fields are marked *