ITC of gypsy car used in Safari park

Meet Zatakiya (1 Points)

20 October 2023  
Respected sir/ma'am..
Company is in business of resort. It has purchased Gypsy car so that it can let tourist visit in Safari park. It charges
GST on that as Safari charges. So can company claim ITC on gypsy car as considering transportation of passengers or it is blocked as less than 13 capacity..??