While analyzing the provisions of section 17 (5), one can observe that Sec. 17(5)(a) of the CGST Act, 2017 suggests that input tax credit “in respect of” motor vehicle is barred. Now the question will arise that “Whether the phrase “in respect of” will also include expenses related to such motor vehicle?”However, recently, government has replied to FAQ on 28.12.2017 and has given clarification on this aspect that ITC is available. Even though the faq has no legal validity the law can be interpreted in such way.