IN CASE OF PARTNERSHIP FIRM , PARTNER PURCHASE CAR IN THE NAME OF PARTNER BUT USING FOR COMPANY USE ONLY LIKE MATERIAL,CLINT VISIT, ORDER PLACE , ORDER DELIVER, CAN CLAIM ITC ON REPAIR & MAINTANANCE ON THIS VEHICLE IF ANY CIRCULAR OR NOTIFICATION PLEASE PROVIDE IT

Reply— 

As per section 17(5) of CGST Act, input tax credit shall not be available in respect of 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

Therefore, input tax credit on purchase of Car allowed only in any of above three activities, otherwise ITC on purchase of Car is not available. Also input tax credit on repair and maintenance, insurance etc of car is not allowed u/s 17(5)(ab)