ITC on Motor vehicle.

1. if normal business , No.... only in the condition laydown in section 17(5):

(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;

2. If GTA : yes as per Notification 22/2017 You can take ITC , but you have collect GST @ 12% on your outward supplies

Good explanation Pankaj ji.

Sir one more thing, If GTA opting for input claim in situations 2 above, give services to another GTA who is paying GST at 5% , then what % of GST to be charged ?

Thank u Pankaj ji.

GTA to GTA is exempted