No, ITC of Bike is not available..it's blocked u/s 17(5). ITC available only if you have a business of selling bike, or providing services of bike drive training...
If motor vehicle is used for business purpose, u/s 2(59) of GST Act it is furtherance of business. Hence, ITC can be claimed. ITC would be available only to the extend of the amount of tax paid on inward supplies being used for business purpose.
Credit is available if Commercial vehicle used for transportation of goods in business. But on bike, We cannot take credit because as per Motor Vehicle Act, 1988 bike is for transportation of passenger. (it's not considered as Goods carriage Vehicle) And ITC on motor vehicle used for transportation of passenger upto seating capacity of 13 person including driver is blocked sec 17(5) of CGST Act, 2017. Hence in your case credit is not eligible.
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