ITC on E-Rickshaw

You can claim ITC if it is used for business purpose

Although, purchasing of motor vehicle with sitting capacity upto 13 passengers, ITC has been specifically disallowed as per Section 17(5) of CGST Act, 2017. However, by going through definition of Motor Vehicle as per Motor Vehicle Act, 1988, vehicle less than 3 tyres can not be considered as a motor vehicle.

Therefore, ITC is allowed in your case.

Regards

CA Sandesh Mahipal