ITC ON BIKE

Yes you can take credit if its  for business use , Sec 17(5) only restricts motor vehicle .Two wheeler not comes under the definition of motor vehicle. its motor scooter

Dear All You have to see the definition of Motor Vehicle in Motor Vehicles Act, 1988. Proper reading of Section 17(5) of CGST Act, makes it clear that on Motor bike Input Tax of GST is not available. Read the above section given below for ready reference.

(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:

(a) motor vehicles and other conveyances 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;

Definition of Motor Vehicle in the Motor Vehicles Act, 1988 : "motor   vehicle"  or   "vehicle"  means  any  mechanically propelled vehicle adapted for use upon roads whether the power of 1  Subs. & ins. by Act. propulsion is  transmitted thereto from an external or internal source and includes  a chassis  to which  a body  has not been attached and a trailer; but  does not include a vehicle running upon fixed rails or a vehicle of  a special type adapted for use only in a factory or in any other enclosed  premises or  a vehicle  having less  than four  wheels fitted  with  engine  capacity  of  not  exceeding  thirty-five  cubic centimetres;

(M) 9945881990