How to avsil input tax credit on commercial vehicles.

thanks sir 

Since your supply is taxable under GST

You can take Input tax credit which is support to your outward supply

In your case you have used vehicle for transportation (transportation of goods) – if such vehicle bill contains the GST, you can take input tax credit of it

If not ignore, coz there is no RCM applicability

Exemption will not applicable to you – coz you have hired vehicle for supply goods which is eligible for claiming input tax credit

(Section 17(5) will not applicable in case of vehicle used for transportation of goods