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Section 17(5) Blocked credit

Motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies

1. Further supply of such motor vehicles

ITC is allowed even if seating capacity up to 13 persons and used for further taxable supply of such vehicles

2. Transportation of passenger

ITC is  allowed even if seating capacity up to 13 persons and used for transportation of passengers which are taxable

3. Further supply of such goods

ITC of Motor vehicles used in Goods Transportation is always allowed.

4. Imparting training on driving such motor vehicles

ITC is allowed even if seating capacity up to 13 persons and used for imparting taxable training