<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">ITC on capital goods is generally available if they are used in the course or furtherance of business. However, credit is not available on cars, unless you are in a business of imparting driving training, or supplying such cars. A list of item on which ITC is not available is provided in Section 17 of the CGST Act, 2017.</span></span></p>