ITC on capital goods

on the car you cannot claim ITC and on laptop computer you can claim ITC

If you are into local tour packages and use such cars for business purpose then you can claim ITC on car as well treating the same as transportation of passengers.

whereas if the car is used for self then it is not available.

ITC on laptop/computers is eligible.

in my opinion it is better not to claim on car purchase as it might be litigated later.

With respect to litigation: if the car is used for furtherance of business then you can very well take the credit. I hope asseessee in tourism business would be able to justify the reason.

With respect to Laptop and Computers, you can claim Input Tax Credit if you satisfy all the 4 conditions as laid down U/s 16(2) of the CGST Act 2017.

But for Car ( Motor Vehicle ) you cannot claim ITC as it is specifically BLOCKED U/s 17(5) clause (a) of the CGST Act 2017.

you can claim ITC only if it's a passenger vehicle carrying more than 12 p

As per Notification 1/2018 CT. (r) , if you are tour operator & charging GST on concessional rate of 5% GST , then not allowed to claim ITC on inward supplies , hence cannot claim ITC on Car .

Yes if you are charging 18% on forward charge can claim ITC , but that to be in subject to conditions that the car is being used in touring passenger