Input tax credit

If it is using for providing taxable outward supplies, you can avail the input tax credit.

You can avail the credit of purchase of tyre if 

When such motor vehicles are used for              

 i) further supply of such vehicles or                             

ii) transportation of passengers or                        

iii) imparting training on driving of such motor vehicles. 

ITC would further be admissible for leasing, renting or hiring of motor vehicles when such motor vehicles are used for above said purposes or where the recipient is engaged in the manufacture of such motor vehicles or in the supply of general insurance services in respect of such motor vehicles insured by him.

If the vehicle is transporation of Goods

Originally posted by : Rohtash Kumar
	If the vehicle is transporation of Goods

Yes... You can if it's fulfilled the conditions of transportation as per sec 17(5)...

Reference for more understanding of Cases Where Input Tax Credit under GST Cannot Be Availed-

https://cleartax.in/s/gst-cases-where-input-tax-credit-is-unavailable