Gst for tour operatprs

yes credit will be available as per sec 17(5) of CGST act blocked credit specifies if the motor vehicle is used for providing transportation of passenger as u are a tour operator and car will be used for furtherance of service. please make sure if u are taking credit of GST paid on purchase of motor vehicle that portaion of GST cannot be used for claimming depreciation as per sec 32 of income tax act 1961. I.E if u have purchased a car for say Its verna for an humping amount of 24 lakh and u paid 1 lakh GST on it though the total consideration is 25 lakhs paid by u hence u can utilised this 1 lakh in forthcoming 5 years as input as GST Input and u can't take into conisderation all 25 lakhs as Assets in your balance sheet for claiming depreciation for this only 24 lakhs can be considered..