Divya Ltd., a registered supplier from Gujrat, is engaged in the manufacture of passenger autos. The company provides the following details of purchases made/services availed by it during the month of March, 2025 : S. No

Answer 6(b) Computation of ITC That can be availed by Divya Ltd. for the month of March, 2025 Particulars Amount (₹) Purchase of iron used as a raw material NIL [When inputs are received in lots, ITC can be availed only on the receipt of last lot. Hence, since last lot received in April, ITC cannot be availed in March.] Purchase of accessories delivered directly to the dealers of the company 1,00,000 [Goods delivered to another person on the direction of the registered person by way of transfer of documents of title or otherwise, either before or during the movement, are deemed to have been received by such registered person. Thus, ITC is available to the registered person, on whose order/direction the goods are delivered to a third person.] Bus for the transportation of employees 1,90,000 [ITC on motor vehicles for transportation of persons with seating capacity > 13 persons (including the driver) used for any purpose is allowed.] General insurance taken on car (seating capacity 5) used by executives of the company for official purpose NIL [ITC on motor vehicles for transportation of persons with seating capacity ≤ 13 persons (including the driver) is blocked except when the same are used for (i) making further taxable supply of such motor vehicles (ii) making taxable supply of transportation of passengers (iii) making taxable supply of imparting training on driving such motor vehicles. Further, ITC is not allowed on services of general insurance relating to such ineligible motor vehicles. Since, the car is not used for any of the eligible purposes, ITC thereon is blocked and thus, ITC on general insurance taken on such car is also blocked.] Total ITC 2,90,000