GST Section 17

the word used in act is "in respect of" for sec 17(5)

means if vehicle is for goods transaport then on repairs itc will be available.

if it is for passenger...itc will not be available

Dear Ashish, the words used in the said section is "in respect of" & not "in relation to". Interpretation that you ve taken is where words "in relation to" are mentioned.
Secondly, the first point of sec 17 talks abt MV as capital goods. If lawmakers wanted to block credit wrt its repairs also, they should ve mentioned it in the 2nd point which covers inputs & input services.