Section 17 of CGST Act 2017: Apportionment of Credit and Blocked Credit

| Last updated: 20 April 2023

Quick Summary
Section 17 of the CGST Act 2017 governs the apportionment and blocking of Input Tax Credit (ITC). It clarifies that ITC is only available for business purposes and taxable supplies, not for exempt supplies or personal use. The section also lists specific goods and services for which ITC is not permissible, such as certain vehicles, food and beverages, and works contracts for immovable property.

What does Section 17 Say? Section 17 of the CGST ACT 2017 talks about Input Tax Credit Apportionment and Blocking of Ineligible GST Credits. GST was introduced to provide a Seamless Flow of Input Tax Credits throughout the entire Supply chain and to avoid cascading taxes. Input Tax Credit mechani
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Harsh Kaushik

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