GST input claim on Motorcycle

Dear Mahesh,

As per Section 17(5)(a) of CGST act 2017, Input credit is not allowed on motor vehicles and other conveyances except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;

So if you are using for any purpose other than above then credit is not allowable

Yes the motor vehicles if used for any of the purposed mentioned in exceptions in section 17(5) only will be allowed as input. So for the limited purpose of motor bikes only if you a dealer in buying and selling the bikes then only input can be claimed. Other things like transportation of goods / passengers or imparting training may not be applicable for bikes. If you are using for business purpose unless you are a dealer in selling bikes input shall not be available.

HOW WE ARE TREATING THAT COST IN OUR BOOKS BASED ON THAT WE CAN COME TO A CONCLUSION TO CALCULATE INPUT CREDIT WHETHER CAPITAL  OR REVENUE