WHETHER ITC PAID ON INSURANCE PREMIUM.....ETC PAID ON PURCHASE OF CAR.

WHETHER

1) CGST AND SGST PAID ON INSURANCE PREMIUM PAID ON CAR,
2) CGST AND SGST PAID ON EXTEND WARRANTY OF CAR,
3) CGST AND SGST PAID ON ROAD SITE ASSISTANCE

CAN BE CLAIM AS INPUT TAX CREDIT BY A COMPANY.

PLEASE GUIDE ASAP