Input of GST on vehicle purchased

ITC is available if rent-a-cab facility is provided where the Government notifies it as obligatory for an employer to provide to its employees under any law for the time being in force. Sec. 17(5)(b)(iii)(A) of the CGST Act.

For Example:
Karnataka Shops and Establishment Regulations mandates IT sector employer to ensure that cab facility is provided to female employees working during night shift. Any cab facility provided for transport of female employees is mandated by statute and credit of the same would be available to the employer.