ITC CLAIM

Section 17(5) of the Central Goods and Services Act, 2017 provides that input tax credit in respect motor vehicles shall not be available except when they are used- 

(i) for making the following taxable supplies, namely-

   (A) further supply of such vehicles or conveyances; or

   (B) transportation of passengers; or

   (C) imparting training on driving, flying, navigating such vehicles or conveyances;

 (ii) for transportation of goods;