Section 17(5)(a) in West Bengal Goods and Services Tax Act, 2017
(a)motor vehicles and other conveyances except when they are used--(i)for making the following taxable supplies, namely:--(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;(ii)for transportation of goods;