CAN WE CLAIM GST CREDIT ON PURCHASE OF LOADING RIKSHAW FOR DELIVERY OF GOODS AT CLIENT PREMISES?Answer the question
Section 17(5) of CGST Act, 2017 restricts ITC on the purchase of Motor Vehicles(that too allowed in certain cases). It does not anywhere restricts the credit of non motor vehicles purchased for the business use.
Since you have purchased a non motorised vehicle you can claim the credit without any restriction. Although if you have purchased the motorised vehicle credit is available in certain circumstances