Input tax credit available or not???

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As per section 17(5) of the CGST Act, 2017  motor vehicle is not eligible for ITC.

 

No

Sec. 17(5) (1) of the said Act  blocks availability of input tax credit 

“(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub- section (1) of section 18, input tax credit shall not be available in respect of the following, namely:—

(a) 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;”

NO,

  motor vehicle is not eligible for ITC.