ITC on car purchase

Credit Blocked (1)

Motor vehicle (MV)
- for transportation of persons
- with seating capacity of <= 13 persons (incl. driver)

Exceptions where (1) credit is allowed

When ineligible MV is used for making taxable supply of:
- further supply of such MV (re-sale)
- transportation of passengers
- imparting training on driving such MV

Remarks

- ITC on MV with seating capacity of > 13 persons (incl. driver) used for any purpose is allowed.
- ITC on other MV, other than ineligible MV, like used for transportation of goods, dumpers, used for any purpose is allowed.

ITC on Motor Vehicles is SPECIFICALLY BLOCKED under Section 17(5) of the CGST Act 2017. Hence you cannot claim ITC.

ITC is not available for Motor vehicles used to transport persons, having a seating capacity of less than or equal to 13 persons (including the driver).
except 1.you are in the business of supplying cars, 2. you are providing transportation of passengers, 3. you are running a driving school.

Type of business , trading, and going to purchase a car 4 wheeler for business purpose

Than ITC is not allowed, whether you purchased for personal purpose or business purposes, it doesn't matter.
ITC on Car is blocked u/s 17(5) of CGST Act, 2017.

ITC will be blocked @ Mr. Mynampati...

As per Section 17(5) clause (a) of the CGST Act 2017, ITC on Motor Vehicles having approved seating capacity of 13 persons ( including the driver ) is BLOCKED. So you cannot claim ITC knowing the fact that it is being used in the course or furtherance of business. Section 17(5) overrides the Provision of Section 16(1) of the CGST Act 2017.