GST input claim

No credit on motor vechile

ITC is not available for motor vehicles and conveyances.

For example, XYZ & Co. buys a car for their business. They cannot claim ITC on the same.

Exceptions to ITC on motor vehicles

ITC will be available when the vehicle is used for the following.

a) Supply of other vehicles or conveyances

If you are in the business of supplying cars then ITC will be available.

For example, a car dealer purchases a car for Rs.50 lakh plus 14 lakh GST (ignoring cess calculations). The same car was later sold for 70 lakhs along with Rs.19.60 lakh GST. Since he is a dealer, he can claim ITC of 14 lakhs and pay only Rs.5.60 lakh (19.60 – 14).

b) Transportation of passengers

If you are providing transportation of passengers then ITC will be allowed on the vehicle purchased.

For example, Happy Tours purchased a bus for inter-city transport of passengers. ITC is available.

c) Imparting training on driving, flying, navigating such vehicle or conveyances

A driving school purchases a car to give training to students. The school can claim ITC on the GST paid on the car.

d) Transportation of goods

ITC will be allowed on motor vehicles (and other conveyances) used to transport goods from one place to another. However, this is concerning other transporters and not goods transport agencies (GTA).

Originally posted by : P.Venkata Rishvitha
	As you are a regular dealer dealing in sale of motor vehicles you can claim input on the bike purchased

yes agreed !!

As you are a regular dealer dealing in sale of motor vehicles you can claim input on the bike purchased 

If you used relating to business than you can take 100% input credit