Question 105:
My question is below My business is Supply and Sale of Natural Sand ( Reti, Moram) etc., I have 20 Truck and every month i have buy 1 new truck so than i can take claim input tax credit ' Also i can take credit Truck Tyre, Tube, spare parts etc '

Answer
 Section 17(5) of CGST Act blocks credit on 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
In your case the truck is purchased for transportation of goods (sand), hence you are eligible for credit of GST paid on truck as well as for other related expenses like tyre, tube, insurance etc

(Reply dt.19/06/2018)