Is ITC available on tank lorry?

This discussion explores whether Input Tax Credit (ITC) is available for a tank lorry purchased for a petrol pump business. Since the lorry will transport petrol and diesel, which are currently outside GST, the availability of ITC is questioned. The consensus is that if the goods transported are not subject to GST, ITC cannot be claimed and may need to be reversed if already utilised. It's advised not to utilise the ITC for now and to capitalise the cost of the lorry for depreciation purposes.