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Section 17 (5) of CGST Act - Input Tax Credit Shall Not Be Available For The Following Services

Section 17 (5) of the CGST act lists 12 services for which input tax credit is not available under the Goods and Services Tax (GST) in India. These include motor vehicles except for dealers, transportation services, and driving schools; membership of clubs and fitness centers; travel benefits for employees; rent a car, life and health insurance except when mandatory; goods or services for personal use; works contracts for construction; composition levy taxpayers; goods that are lost, stolen or disposed of; goods or services received by real estate developers; nonresident taxpayers; and certain food/catering and health services. Input tax credit is also not available in cases of willful fraud.

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Deepak Wadhwa
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62 views1 page

Section 17 (5) of CGST Act - Input Tax Credit Shall Not Be Available For The Following Services

Section 17 (5) of the CGST act lists 12 services for which input tax credit is not available under the Goods and Services Tax (GST) in India. These include motor vehicles except for dealers, transportation services, and driving schools; membership of clubs and fitness centers; travel benefits for employees; rent a car, life and health insurance except when mandatory; goods or services for personal use; works contracts for construction; composition levy taxpayers; goods that are lost, stolen or disposed of; goods or services received by real estate developers; nonresident taxpayers; and certain food/catering and health services. Input tax credit is also not available in cases of willful fraud.

Uploaded by

Deepak Wadhwa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Section 17 (5) of CGST act- input tax credit shall not be

available for the following services.


SL Services on which ITC is not available
No
1 Input tax credit (ITC) of Motor vehicles and other conveyance not allowed under
GST expect in following cases
1. Dealer of motor vehicles
2. Transportation of passengers
3. Driving schools
4. The vehicle used for transportation of Goods

2 Membership of club, health and fitness center

3 Travel benefits extended to employees on vacation such as Leave or home travel


concession

4 Rent a cab, life insurance, and health insurance except under two cases
When the government makes mandatory for an employer

5 Goods or services or both used for personal consumption

6 Works contract services when supplied for construction of immovable property

7 ITC under Composition levy

8 ITC on goods lost, stolen, destroyed, written off or disposed of by way of gift or
free samples

9 ITC on goods or services received by Real Estate Developer

10 ITC in case of Nonresident taxable Person

11 ITC in case of Food and beverages, outdoor catering, health services etc.

12 ITC in case of willful fraud

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