ITC of GST paid on Motor cars of seating capacity not exceeding 13

In re New Pandian Travels Private Limited (GST AAR Tamilnadu) 1. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017? GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to the applicant as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017 for the reasons spe...