Question

Whether input tax credit on repairs of motor vehicles not used for carrying of goods or passengers can be availed.

Answer

Section 17(5) of CGST Act restricts input tax credit in respect of the following:-

(a) 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;
(b) ----------------------------------------------------------------------------

In your case the motor vehicle is not used for transportation of goods or passengers or for any other activity discussed above
Therefore input tax credit for repairs of motor vehicle shall not be available in your case. (Reply dt.13/10/2018)