BLOCKED CREDITS U/S 17(5) OF GST ACT
BLOCKED CREDITS IN GST U/S 17(5) OF GST ACT (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:—(A) further supply of such motor vehicles; or(B) transportation of passengers; or(C) imparting training on […]