Conveyance of bus ITC Applicable?

This discussion clarifies the applicability of Input Tax Credit (ITC) for bus conveyance under GST. Generally, ITC is claimable, with a key restriction for non-transportation businesses concerning vehicles with a seating capacity of up to 13 persons. Section 17(5) of the CGST Act outlines specific cases where ITC is not applicable, particularly for passenger vehicles and those in the travel business.