Sec 17(5) CGST Act amendment

1)  motor vehicles for transportation of persons having approved seating capacity of more than thirteen persons (including the driver)= Credit allowed

2 ) approved seating capacity of not more than thirteen persons (including the driver)= credit not allowed , except when they are used for making the following taxable supplies, namely:—

(A) further supply of such motor vehicles; or

(B) transportation of passengers; or

(C) imparting training on driving such motor vehicles;

3) all types of vehicles used for transportation of goods are allowed to avail ITC ( jcb, dumpers etc)