Can the ITC  be taken on staff bus which is used for  transportation of employees ?

Input Tax Credit can not be taken as per Section 17(5)of CGST Act 2017

Section 17(5) of CGST act 2017 :-…….. Input tax credit shall not be available in respect of the following, namely:—

(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;

Related Topic on GST