Question86: ITC on Car is not allowed under GST so the question is arise whether the ITC on Car Servicing charges would be allowed or Not'

Answer Section 17(5)(a) of CGST Act, restrict availment of ITC in respect of motor vehicle.

Thus, ITC is not available on any expense relating to motor vehicle/Conveyance. But we suggest you to make separate accounts of these ITC and take reconfirmation before September or filling of annual return. So that we may suggest you regarding availability of credit on the basis of any clarification if issued in future. (Reply dt. 10/4/2018)