Input tax credit

if repair is being done for further supply then ITC credit is available but if for personal use no itc

As per section 17(5) of CGST, restriction on availment of ITC is only in case of purchase of motor vehicle whereas there is no such restriction on repair and insurance taken on such motor vehicle if it is used in the furtherance of business. So you will be eligible to take ITC on the same
 

but there are exceptions in case if conveyances are used for further supply or imparting driving skills or transportation of passengers and in transportation of goods ITC is eligible

dear abhilash goods on which section 17(5) applicable then any expenses associate with that goods is blocked hence the credit on repair and maintenance is not allowed, however u r supply relating to 1. transport of goods or passenger 2. driving, hiring plying motor vehicle 3. supply of motor vehicle.

PLEASE REFER THE FOLLOWING LINK

https://www.tipsntricksguru.com/2017/09/25/gst-itc-on-repairmaintenanceservice-bills-of-car/