ITC on repair of motor vehicles

ITC on repairs of motor vehicle is not allowed

Not allowed  as per  CGST  amendment act 2018 ( amendment of  section 17  ) 

allowed if you are gta ,,(goods transport agency)

friends if i wrong than correct me.

ITC on Repair if Motor Vehicle is eligible Only :

in case of Trader (Not GTA) : when it's being used for transportation of Goods .
In case of Trader who deals in supply of vehicle

In case if he is GTA : ITC can be claim only when GTA has opted for scheme (As per Notification 22 CT(r) ) charging GST 12% on forward charge

ITC on repair of motor vehicle is allowed if assesse is engaged in the business of supplying motor vehicles In case of GTA itc on repair of motor vehicle will be available only when GTA is paying GST under Normal Charge Mechanism and claiming ITC on its imputs

it is applicable from?