CAN I TAKE ITC FOR THE PURCHASE OF EXCAVATOR (WITH OUT MOTOR VECHICLE REGISTRATION) , JCB(WITH OUT MOTOR VECHICLE REGISTRATION) , DUMPER (WITH OUT MOTOR VECHICLE REGISTRATION)
Section 17(5) of the CGST Act 2017 only blocks ITC on motor vehicles for transportation of persons. Since the above vehicles are not used for transportation of persons, the ITC should be eligible. Also, GST Act does not talk about whether or not you have taken Motor Vehicle registration, so from GST point of view, you are eligible for taking ITC.
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