Input Tax Credit Available on special purpose motor vehicles मोटर वाहनों टैक्स क्रेडिट
words ‘Other conveyances’ have been removed in Section 17(5) of CGST Act 2017 w.e.f 01.02.2019 by CGST Amendment Act 2018
Therefore, input tax credit would now be available in respect of dumpers, work-trucks, fork-lift trucks and other special purpose motor vehicles.
Prior to 01.02.2019 : Section 17(5) of CGST Act 2017 was as follow
(5) 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, flying, navigating such vehicles or conveyances; |
| (ii) | for transportation of goods; |