When is ITC on Motor Vehicle Available?

ITC OF CAR

Goods Transport (Like Truck ,Tempo)
ITC Available to all types of business

Passenger Transport
ITC Available only to
Car Selling Business
Passenger Transport Business
Motor Driving Training Business


ITC of Cars,bus,2 Wheelers is Not Available to other Business like Traders, Manufacturers, Professionals  etc.  

Whether Purchase of Car is Input or Capital Goods
If car used for More than 1 year
Capital Goods (Example-Passenger Transport or Motor Driving Business)

If car used for upto 1 year
Input (Example-Car Selling Business)