Vechicle purchase credit

As per section 17(5) blocked credits - ITC will not be available but if following conditions is satisfied then you can take itc-
further supply of such motor vehicles
transportation of passengers
imparting training on driving, such motor vehicles
however if the motor vehicles so purchased have more than 13 seater capacity including driver seat then also ITC can be availed and in all other case itc will not be allowed

adding to the above....itc is also available on........

Transportation of goods

ITC will be allowed on motor vehicles (and other conveyances) used to transport goods from one place to another. However, this is concerning other transporters and not goods transport agencies (GTA).

For what purpose you purchase vehicle?