GST - can we avail input tax credit paid on purchase of motor vehicles?

Описание: Section 17(5) of the CGST Act blocks various input tax credits. Motor Vehicles used for business but still credit not available?

The abstract of the Section is as below:

(5) Notwithstanding anything contained in sub-section (1) of section 16 and
sub- section (1) of section 18, input tax credit shall not be available in respect of the
following, namely:—
(a) motor vehicles for transportation of persons having approved seating
capacity of not more than thirteen persons (including the driver), except when they are
used for making the following taxable supplies, namely:—
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;

(ab) services of general insurance, servicing, repair and maintenance in so far as
they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):