Input Tax Credit on Biodiesel

PETROL / DIESEL OUT OF THE GST PREVIEW SO CAN'T TAKE INPUT 

NO INPUT CAN BE AVAILED FOR THE BIO DEISEL 

"This has made Biodiesel costlier than High-Speed Diesel (HSD) and biodiesel users will not get any Input Credit for use of it. Both these put together, the effective cost of Biodiesel has become unviable to the end users. Eventually the entire Biodiesel industry will come to a halt, despite this Green Fuel having such environment and social benefits," BDAI said in the letters.

   -- The Biodiesel Association of India (BDAI)

The denial of Credit is governed by Section 17(5), I do not think the Bio Diesel and its usuage have been put into restrictive list, accordingly GST Credit should be made available.

Unless the Transporter is under RCM

Yes, ITC should be available. Although, if transporter is paying tax under 5% without ITC or his services are liable to reverse charge (payable by recipient of services), then ITC would not be eligible.