As per Section 17(5) of CGST Act, 2017, ITC of motor vehicles is allowed for following: (i) Vehicle used for Transportation of goods (ii) Vehicle used for Transportation of passengers having seating capacity of 15 person

CS Executive · Tax Laws · PYQS · December 2022
As per Section 17(5) of CGST Act, 2017, ITC of motor vehicles is allowed for following: (i) Vehicle used for Transportation of goods (ii) Vehicle used for Transportation of passengers having seating capacity of 15 persons (iii) Vehicle used for Taxable supplies of imparting training on driving
(A) (i) and (iii)
(B) (ii) and (iii)
(C) (i), (ii) and (iii)
(D) Only (ii)

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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