Work contractor is using tractor for their site preparation purpose. As section 17(5) restrict the credit on the same. Whether purchase of tractor by work contractor for movement of goods from to and fro, is eligible for gst credit. This purchase has been made on 01.10.2017
As per Section 17(5) ITC on purchase of motor vehicle shall not available except in the following cases—
1) further supply of such vehicles or conveyances
2) transportation of passengers
3) imparting training on driving, flying, navigating such vehicles or conveyances;
4) for transportation of goods
Therefore, ITC on purchase of Tractor is available provided it is used for transportation of goods.