Ans:
The CGST Act, 2017, Section 17(5) (a) bans credit on motor vehicles. Furthermore, mining equipment such as tippers and dumpers are excluded under Section 2(76) of the CGST Act, 2017.
As a result, the GST paid on the purchase of moving machines such as tippers and dumpers used to transport machines by a mining firm will be permitted as an input credit under current laws.