Blocked Credit Sec.17(5) of CGST Act, 2017

CA Santhosh Gupta Kethepalli , Last updated: 13 July 2020  
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Introduction:- Though the idea behind implementation of GST is free flow of tax credit, input tax credit is not available in respect of certain inward supply of goods or services as per Section 17(5) of the CGST Act, 2017. {Sec.17 (5)} Cases where ITC is not available:- 1. Motor Vehicles an

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CA Santhosh Gupta Kethepalli
(Chartered Accountant)
Category GST   Report

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