SIR I AM REGISTERED IN GST AND BOUGHT TWO WHEELER FOR FURTHERENCE OF BUSINESS AND REGISTER THE SAME IN NAME OF BY BUSINESS ENTITY BY PAYING COMMERCIAL TAX OF RTO. IN SUCH SCENARIO WHETHER I AM ELIGIBLE FOR THE GST INPUT CREDIT OF THAT TWO WHEELER WHICH WAS PAID AT THE TIME OF PURCHASE.MOREOVER MOTOR VEHICLE AS USED IN SECTION 17 (5)(a) INCLUDES TWO WHEELERS. MOREOVER IF SUCH TWO WHEELERS ARE USE FOR LEASING BUSINESS , WHETHER INPUT WILL BE AVAILABLE OR NOT. PLEASE GUIDE.

Reply— A taxpayer can claim ITC on purchase of motor vehicle (goods deliver vehicle) when used for transportation of goods provided it is exclusively used for Transportation of goods. 

ITC of GST paid on purchase of bike (two-wheeler) will not be available.Refer section 17(5) of CGST Act,2017. If you are in leasing business then input tax credit will be available.