State the consequences of the following violations/defaults under the provisions of GST Laws: Chauhan Trader makes an Input Tax Credit (ITC) claim of Rupees 40,000 in respect of a car purchased for use by the proprietor

In terms of Section 17(5) sub-section (1) of Central Goods and Services Tax Act, 2017, Input Tax Credit (ITC) shall not be available in respect of Motor Vehicles for transportation of persons having approved seating capacity of not more than 13 persons (including the driver), except when they are used for: 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; or for transportation of goods (for other transporters and not goods transport agencies). Hence, Chauhan Trader would not be able to take ITC for car purchased for use by the proprietor and shall have to pay the ITC wrongly sought to be claimed amounting to ₹ 40,000 along with interest @ 18% for the period during which this amount remain unpaid.