Question

My packing material manufacture dealer want to purchase motor vehicle for inward/outward supply of raw material and finished goods. can he eligible to claim input on motor vehicle and insurance. and is there any time limit to claim the same

Answer

Section 17(5) of CGST Act blocks credit on motor vehicles and other conveyances except when they are used:
(i) for making the following taxable supplies, namely:'
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;

(ii) for transportation of goods
In your case the motor vehicle is purchased for transportation of goods (sand), hence you are eligible for credit of GST paid on motor vehicle as well as for other related expenses like insurance etc.

In terms of section 16(4) of CGST Act ITC can be claimed upto the due date of furnishing of return for the month of September following the end of the financial year to which the invoice pertains Or Date of furnishing of the relevant annual return whichever is earlier. (Reply dt. 16.06.2018)