gst on car repairing

Yes. It's allowed.
But, Condition is using in Business purpose.

Repairing of car include both goods & service it will be treated as natural bundle .
principal supply will be the supply which is liable to gst. ( natural bundle means where supply of goods& service ate integrated naturally )
note -if supplier mention separately the amount of goods and service than separate -2 Gst would be charged on goods and services.
for example.
if supplier chrges rs. 200 not separately tells the amount of goods & service.
than it will be treated as natural bundle. the principle supply imagine service. than whole 200 will be treated as supply of service .

if supplier mention separately
chrges for goods - 50
services chrges - 150
the gst on 150 as supply of service and 50 as supply of goods.

hope it will help you.
thnks

itc would avialble only when it is use for official purpose.

thanks a lot

Yes. It's allowed and 18% gst rate is applicable. a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. The HSN code on car repairing 8703.