Скачать или смотреть Block credits/ ineligible input tax credit under GST . Section 17(5) of CGST Act.

Blocked credits: input tax credit of motor vehicles and other conveyances, Input tax credit of food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery , Input tax credit of works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service, Input tax credit of Goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business, Input tax credit of Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples