Input tax credit - expert level

As per section 17 (5)
notwithstanding anything contained in section 16 and 18 input tax credit shall not be available in respect of the following

Motor. vehicles for transportation of person having approved seating capacity of not more than thirteen persons (including the driver) , except when to they are used for making the following taxable supplies

A .further supply of such motor vehicles
B transportation of passengers
C. imparting training or driving such motor vehicles

If the motor vehicle is used for transportation of goods and is designed for transportation of goods then ITC is available