Car hire, can I avail itc

Yes they can avail

Can u send details wise sir

U can refer section 16 and section 17(5) of CGST Act,2017

Thank you sir

In term of Notification 22/2019 CT (R) :

The Renting of Motor vehicle is under RCM If :
Services provider is Individual & opted to pay tax on 5% with limited ITC .
Service Receptient is Body corporate.

Hence if above conditions fulfills you are required to do RCM & can avail ITC for RCM paid.

Note : If Services provider has charged 12% GST on his bill then Receptient (Co.) is not required to do RCM & can claim ITC for the same subject to conditions prescribed in Section 17(5) of CGST Act

The conditions mentioned are very pertinent here.

Yes ....& it's being provided in mention Notification , can also refer Circular 130/49/2019 GST for more clarity on same.