Motors vehicles used in transportation of his own goods in a factory/manufacturing concern is he eligible to ITC as per Section 17(5)a(II) of CGST Act.
In put tax credit
Ravikumar Doddi
Input tax credit for motor vehicles used to transport a business's own goods is available under GST law. The forum concludes that input tax credit is available for motor vehicles used to transport a taxpayer's own goods in a manufacturing concern, with experts agreeing that such use permits claiming ITC under the GST framework rather than being treated as an excluded or blocked credit. (AI Summary)
TaxTMI