input tax credit on purchase of bike on finance

Please refer section 17(5) of CGST Act .
ITC not available for Purchase of Two wheeler.

no ITC available for purchasing two wheelers.

As per section - 17(5)(a) ITC not available on motor vehicles.

As per section - 2(76) motor vehicle" shall have the same meaning as assigned to it in clause [28] of Section 2 of the Motor Vehicles Act, 1988;

As per section - 2(28) of Motor Vehicle Act, 1988; “motor vehicle” or “vehicle” means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or ''''a vehicle having less than four wheels fitted with engine capacity of not exceeding 4[twenty-five cubic centimetres]; 1[twenty-five cubic centimetres.''''

Good explanation Mr Mohit Lodhi....

please read sec17(5)

you cannot take itc