ITC against Car

According to section 17(5) of CGST act, input on Motor vehicles and other conveyances are allowed only if they are used : 

1) for further supply of such vehicles or conveyance

2) Transportation of passengers

3) Imparting training on driving, flying, navigating such vehicles or conveyances

4) for transportation of goods

If for other purposes INPUT shall not be taken.

Input credit depends on what nature of business is the proprietor is into.

Only for above mentioned list, input is allowed.