Cases when ITC is not available under GST We have examined some cases where Input Tax Credit ( ITC) is not available Motor vehicles & conveyances ITC is not available for motor vehicles and conveyances. For example, XYZ & Co. buys a car for their business. They cannot claim ITC on the same. Exceptions to ITC on motor vehicles ITC will be available when the vehicle is used for the following. a) Supply of other vehicles or conveyances :If you are in the business of