Negative List of Input Tax Credit under GST:
Following expenses we can’t consider as input tax credit under GST.
| S.No. | Nature of Expenses | Exceptions |
| 1 | Motor Vehicle Expenses | |
| A) Dealer of Motor Vehicle | If Service provider ( S.P.) and service receiver (S.R.), both are belong to same line of business ( Dealing in motor vehicle) , in such a case S.R. can claim ITC. | |
| B) Passenger transportation / training of driver | If this services is directly use in providing main service (output service liability), in such a case ITC can claim, in another case we cannot claim this expenses as input. | |
| C) GTA Services | Tax Paid under RCM is allowed as input tax credit. | |
| D) Car Hiring Charges | – | |
| 2 | Food and beverage | If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC. |
| 3 | Outdoor catering | If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC. |
| 4 | Beauty Treatment Services | If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC. |
| 5 | Health Services | If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC. |
| 6 | Cosmetic & plastic surgery | If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC. |
| 7 | Rent a cab services | 1. In case of similar line of business, credit is allowed. 2. Where such service is mandatory to provide as per norms of government, credit is allowed. |
| 8 | Life Insurance Services | 1. In case of similar line of business, credit is allowed. 2. Where such service is mandatory to provide as per norms of government, credit is allowed. |
| 9 | Health insurance services | 1. In case of similar line of business, credit is allowed. 2. Where such service is mandatory to provide as per norms of government, credit is allowed. |
| 10 | Construction services for construction of immovable property | If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC. |
| 11 | Membership of club, health and fitness club | |
| 12 | LTA benefit to extend to employees | |
| 13 | ITC used for self construction building which value (including ITC) is capitalized. |
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Author Bio
Sir,
Can we claim ITC for Cricket match ticket purchase
can we claim ITC for computer Keyboard used in business billing
Can we claim input credit of gst on expenses encured on registeration of hallmarking . We are in gold jewellery trade
Hi good morning
Sir, we have purchased 4 heavy duty truck for logistic company, can we claim the ITC of the same and can we claim the ITC on insurance charges?
can i claim ITC of hotel le meridian membership
dear sir, we have fountain company … i have purchased some tiles for my office used material so can we claim gst on that ??
GST ITC on Medicines purchased for First Aid for company employees eligible or not?
sir can i claim ITC for the new water cooler for office purpose
Can we claim ITC on UPS pur based for office use
can we claim input for purchase of medicines on our company GST which would used for a CSR activities and secondly we dont have any drug license or we are into medical business.
Can i claim ITC For the health insurance
can i benifet of itc advetseent
can I BENIFIT ITC OF ADVERTISEMENT (GST)
CAN WE CLAIM INPUT GST CREDIT ON CAR RUNNING / REPAIRING EXPENSES
Can we take ITC of Pantry exps (tea/coffee packets) and staff bus services ?
purchase of vehical and insurance and accesseries or maintinance of vehical input tax claim
VEHICAL INSURANCE AND SERVICE OF VEHICAL INPUT GST CLAIM
Rent a cab services – As per GST Sec 17(5) not allowed/ ineligible for input credit. Now my question is :
Under earlier Service Tax regime “Rent a cab services” covers all type of motor cab including Bus (that is renting of any motor vehicle) , but in GST regime there is no clarification regarding BUS services with passenger capacity of more than 12 taken by one of the Company to carry their employees from one office premises to Factory premises. Understood that this is used for furtherance of business purpose only.
When there is no clarification under GST regarding BUS services taken/ hired and also dose not fall under the definition of 17(5) Rent a cab, then Can we take INPUT CREDIT paid on Bus services availed for exclusively for business purpose.
Can we take the ITC on medical insurance and vehicle insurance under Gst?
its article very important and usefull.
Work contract service for construction of iimovable property has not been considered in the article. Some other disallowance are also provided n Section 17[5] which has not been taken i to a/c.
Very useful… Keep it up Bro.
can i claim ITC for the new car i purchased on my ompany’s name for comany purposes
can i take itc on new car i purchased in my company’s name for company usage
IN SECTION 17(5)(a)-Blocked credit, credit of only motor vehicle is blocked, not motor vehicle expenses, so in my opinion gst on motor vehicle expenses like car repairing , insurance etc should be allowed. whether it is correct ?
Too good