Can input claim on purchase of Motor Bike.

The Rule: You cannot claim ITC on the purchase of a motorbike used for order collections or client visits.

The Reason: Under Section 17(5)(a) of the CGST Act, input credit on passenger motor vehicles with a seating capacity of 13 or fewer is completely blocked, regardless of whether it is used for business travel. Capitalize the full purchase price (including the GST paid) into your asset books and claim regular depreciation under the Income Tax Act instead.