ITC CAN AVAILED IN REPAIRING & MAINTAINCE ON GTA AND CATERING CONTRACTORS..

Reply:- Section 16 of the CGST Act provides the eligibility and conditions for taking input tax credit.

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.

(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,––

(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;

(b) he has received the goods or services or both.

Further, as per section 17(5) (ab), ITC shall not be available on services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):

Clause (a) refers to motor vehicles for transportation of persons

Clause (aa) refers to vessels and aircraft.

Therefore, there is no denial of ITC in respect of GTA services, however, the such ITC availment is disputed.