26 January 2021
ITC stands for "INPUT TAX CREDIT".
You cannot purchase ITC. You have to claim ITC on your inward supplies ( inputs, input services and capital goods ).
As far as your question is concerned, You cannot claim ITC on Motor Vehicles having approved seating capacity of 13 persons ( including the driver ) as it is a BLOCKED Credit under Section 17(5) of the CGST Act 2017. Moreover if the vehicle is being used for "transportation of goods", then you can claim ITC on Motor Vehicle ( Truck ) provided all the FOUR Conditions as laid down U/s 16(2) of the CGST Act 2017 has been satisfied.