17/05/2025
The summarizes Blocked Credits under GST (India)—expenses for which Input Tax Credit (ITC) cannot be claimed under Section 17(5) of the CGST Act. Here's a concise summary:
Blocked ITC Categories:
1. Motor Vehicles:
Blocked unless used for transporting goods or passengers for business.
2. Food & Beverages, Outdoor Catering:
Blocked unless it's a contractual obligation or business event.
3. Health & Fitness Memberships:
ITC not allowed on fees for such memberships.
4. Works Contract Services (Construction of Immovable Property):
Blocked unless for business use or further supply.
5. Goods & Services for Personal Use:
ITC is blocked on personal expenses.
6. Life Insurance, Health Insurance & Air Travel:
Blocked if for personal use. Some exceptions for employee-related insurance.
7. Beauty Treatments and Personal Care:
ITC not allowed for spa, salon, or personal grooming services.
8. Construction of Residential Property:
Blocked unless the property is for business or being sold.
Note: Some exceptions may apply if the goods/services are used for business.
Blocked Credits under GST
