ITC under GST Section 17(5), including motor vehicles, employee expenses, construction, CSR, exceptions and compliance.

From raw materials and rent to motor vehicles and construction, businesses can claim ITC on eligible expenses, but GST rules block credit for several categories ...

The GST Council has proposed a 5% GST option for eligible EV passenger transport and rental services, subject to restrictions on input tax credit.

The proposal covers passenger transport services as well as rental services of motor vehicles with operators where the service is supplied using an electric vehicle, the central government said in a ...