Items which are not eligible for Input Tax Credit under GST
There are certain items which are not eligible for input tax credit under GST with some exceptions are as under-
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S. No.
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Items
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Exceptions
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1.
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Motor Vehicles
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* Used for making a further supply of such vehicles or
* Used for Transportation of passengers
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2.
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Other Conveyances
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* Providing imparting training on driving, navigating such vehicles or
* Used for transportation of goods
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3.
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Food, Beverages and Outdoor Catering
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* If outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply
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4.
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Beauty Treatment, Health Services & Cosmetic and Plastic Surgery
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* If outward taxable supply of the same category of goods or services or as an element of a taxable composite or mixed supply.
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5.
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Membership of a Club
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-
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6.
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Membership of Health Centre
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-
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7.
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Membership of Fitness Centre
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-
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8.
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Rent-a-cab facilities, Life or Health Insurance
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* When the Government notifies it as services which are obligatory for an employer to provide to its employees
* Used for making an outward taxable supply of the same category or as part of a taxable mixed supply.
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9.
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Travel Benefits for Employees i.e. Leave travel concession
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-
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10.
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Works Contract Services
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* If supplied for construction of plant and machinery
* For the further supply of works contract service.
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11.
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Goods/services used for personal Consumption
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-
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12.
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Goods Lost, Stolen or Damaged
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-
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13.
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Goods written off or disposed of by way of gift or free samples.
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-
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14.
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Goods or services received for construction of an immovable property (other than plant or machinery)
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-
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15.
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Goods or services or both are under the Composition Scheme
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-
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16.
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Goods or services received by a non-resident taxable person
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* If goods/services imported by a non-resident taxable person
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17.
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Tax paid as interest, penalty or fine
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-
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