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Items-which-are-not-eligible-for-Input-Tax-Credit-under-GST

 

Items which are not eligible for Input Tax Credit under GST

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There are certain items which are not eligible for input tax credit under GST with some exceptions are as under-

S. No.

Items

Exceptions

1.

Motor Vehicles

* Used for making a further supply of such vehicles or

* Used for Transportation of passengers

2.

Other Conveyances

* Providing imparting training on driving, navigating such vehicles or

* Used for transportation of goods

3.

Food, Beverages and Outdoor Catering

* 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

4.

Beauty Treatment, Health Services & Cosmetic and Plastic Surgery

* If outward taxable supply of the same category of goods or services or as an element of a taxable composite or mixed supply.

5.

Membership of a Club

-

6.

Membership of Health Centre

-

7.

Membership of Fitness Centre

-

8.

Rent-a-cab facilities, Life or Health Insurance

* 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.

9.

Travel Benefits for Employees i.e. Leave travel concession

-

10.

Works Contract Services

* If supplied for construction of plant and machinery

* For the further supply of works contract service.

11.

Goods/services used for personal Consumption

-

12.

Goods Lost, Stolen or Damaged

-

13.

Goods written off or disposed of by way of gift or free samples.

-

14.

Goods or services received for construction of an immovable property (other than plant or machinery)

-

15.

Goods or services or both are under the Composition Scheme

-

16.

Goods or services received by a non-resident taxable person

* If goods/services imported by a non-resident taxable person

17.

Tax paid as interest, penalty or fine

-

 



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