Itc on Fixed assest

YES U CAN TAKE ITC ON CAR IF THE SAME IS USED FOR BUSINESS PURPOSES AND IN THE NAME OF COMPANY

If u r providing taxable supplies then u can avail ITC on fixed assets ( Car)

car should be used in business otherwise you can't because it is for personal use.

No you cannot avail ITC on Car as per section 17(5). ...

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;

I agree  with  pankaj  rawat  , ITC  not  applicable on CAR under  section 17sub5  of the cgst act 2017