ITC of gypsy car used in Safari park

Respected sir/ma'am..
Company is in business of resort. It has purchased Gypsy car so that it can let tourist visit in Safari park. It charges
GST on that as Safari charges. So can company claim ITC on gypsy car as considering transportation of passengers or it is blocked as less than 13 capacity..??
Replies (2)
Quick Summary
This discussion explores whether a resort business can claim Input Tax Credit (ITC) on Gypsy cars used for transporting tourists within a safari park. The key question is whether these vehicles qualify for ITC as passenger transport, or if they are blocked due to having less than 13 seats. The consensus leans towards the availability of ITC in this specific scenario.

In my humble opinion ITC is available in this case
You may claim ITC

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