ITC can claimed or not

Blocked credit under 17(5)

Blocked credit under 17(5) motor vehicle is included is we assume that car is my doubt

Yes... I agreed to Mr Radhakrishnan reply...

@ Uma Maheshwari,

Car is also a motor vehicle. If It's used for business purposes (?) then You can claim ITC.
otherwise it will be blocked as per above said section...

No @ J. Uma Maheswari. You cannot claim ITC on Motor Vehicles as it is specifically BLOCKED under Section 17(5) clause (a) of the CGST Act 2017.

The ITC on Motor Vehicles having approved seating capacity of 13 Persons ( including the Driver ) is BLOCKED U/s 17(5)(a) of the CGST Act 2017. So you cannot claim ITC even if it is being used for business purpose. Kindly note that Section 17(5) overrides the Provision of Section 16(1) of the CGST Act 2017 ( which states that ITC shall be available on all Inputs, Input Services and Capital Goods "used in the course or furtherance of business" ).

Thank you all for the reply finally i got the answer as per section 17(5) I cannot claim ITC

Your most Welcome Sir...

I agree with Mr.Sivam RC.

If you are dealing with some transportation services and you have purchased car for such services then you can claim ITC. Else this is a blocked credit under section 17(5)