input tax credit

section 17(5) of cgst and sgst/utgst act )and similar provision is also there in igst act).........says that some gst payable on some goods/services are not allowed as input tax credit....there are many such goods and services....some examples are---
*motor vehicle purchased
*food bills
*fitness services etc.....
this type of credit are called block credit....

to have complete idea read that section.

Thank you Sir