GST input on Vehicle for business purpose

As per section 17 (5) input tax credit shall not be available in respect of the motor vehicles except in some exceptional cases. Your case is not covered in exception so not eligible for ITC on motor vehicle.

thank you very much sir, as my client is a service provider of manpower. can we interpret supply of manpower is equivalent to as transport of goods

No, as he is not engaged in the bussines of transportation of person's

sir, as per amended sec 17(5), act is talking about restriction of ITC on motor vehicle with seating capacity of not more than 13 seats (including driver). and is completely silent on more than seating capacity of motor vehicle with less than 13 seats.
in this regard, shall we take input on motor vehicle with less than 13 seats

good clarification and information