GST on Car purchase

gst on car is not allowed unless you are
1. trader of car or
2. using car for transportation of passengers.

No other businesses can claim input tax credit on purchase of car

Sec.17(5) of CGST Act - input tax credit shall not be available in respect of the following,
namely:—
(a) motor vehicles and other conveyances except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles
or conveyances;
(ii) for transportation of goods;

So, if you are using your car for abovesaid purpose, you can avail ITC.