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ITC on Electric Bikes, Goods and Services Tax - GST

Issue Id: - 115638
Dated: 8-11-2019
By:- Adarsh Gupta
ITC on Electric Bikes

  • Contents


Whether ITC is eligible to be claimed under CGST Act 2017 for import of two wheeler Electric Bikes in India to be used for exhibition purpose?



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Showing Replies 1 to 6 of 6 Records

1 Dated: 8-11-2019
By:- Ganeshan Kalyani

In my view yes. The import of bike is in Course and furtherance of business. Your business is bike selling so the line of business is same so the provision of sec 17(5) will not apply and credit is allowed.

2 Dated: 9-11-2019
By:- Atul Rathod

It’s same like demo car. However if you show it as asset the credit could be denied, if you show it as stock than could be allowed. Though advance ruling has been issued that credit can be allowed on demo car. The same principle applies to even instant case

3 Dated: 9-11-2019
By:- Alkesh Jani


The imported two wheeler Electric Bike for exhibition will be send back to the country of Origin after exhibition is over or it will be sold here in India?


4 Dated: 10-11-2019
By:- Adarsh Gupta

Just to clarify that the importer was not in the business of selling electric bikes. He is a OEM supplier and the bike will be send back to the offshore supplier after exhibition. To be specific, whether electric bikes qualify the bar of motor vehicles u/s 17(5)?


5 Dated: 10-11-2019
By:- Alkesh Jani


The goods can be imported by execution of bond, whereby you can also import the same on payment of duty and can claim refund in terms of Customs Notification No.157/90-Customs dated 28.03.1990 and also refer Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.

Electric Bike does not fall within the definition of Motor Vehicle, the definition of same is given under Motor Vehicle Act.


6 Dated: 10-11-2019
By:- Alkesh Jani

In continuation the Definition of Motor Vehicle is given below for ready reference

"means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding 9[twenty-five cubic centimetres];"


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