ITC on spare parts and maintenance of machinery

The GST suffered by you on payment of tax on purchase of spare parts can be availed as ITC on the basis of invoices issued by the supplier of spare parts, since these parts are meant for repair/maintenance of machinery/equipment which is used for business. Section 16 of the CGST Act provides for this.

I agree. You can get ITC for these vehicle parts and maintenance since you ae going to use it for repair.