Can a Registered Person take ITC on the following vehicles? Which of them are blocked Credits as per Section 17(5) of CGST Act, 2017.
1. Car................ used as car..... used for Travelling...
2. Car.................. used for carrying goods like cash carrying vans, for carrying Jewellery etc...
3. Goods Vehicle............... for Transportation of Goods
4. Goods Vehicle............... used for both Transportation of Goods and Persons.
5. Multi Utility Vehicles............ which is designed to carry both Goods and Persons.
6. JCB, and Other Vehicles............. which are not usable for Transportation of Goods and Passengers.....
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