You generally cannot claim Input Tax Credit (ITC) on the purchase of a motor vehicle for personal use. However, ITC is allowed on vehicles used for delivering goods. For passenger vehicles, you can only claim ITC if the vehicle is purchased for resale or further supply, not for general business use.
1) on goods delivering vehichle allowed 2) on passenger vehicle: if it is purchased for further supply then only u can claim ITC, otherwise even if is purchased for use in business it cannot be claimed.
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