GST- ITC Eligibility


This query is : Resolved 

Quick Summary
This discussion clarifies the eligibility of claiming Input Tax Credit (ITC) on travel expenses where GST is paid at 5%. The general consensus is that ITC is claimable if the GST paid is reflected in your GSTR-2B. However, if the 5% GST is part of a composite supply, as indicated by Notification 11/2017 CGST, ITC may not be allowed, and such blocked ITC would typically not appear in GSTR-2B.

(Querist)
04 June 2025 Dear Members,
Can we claim ITC on travelling expense, GST paid at 5%
If it is for business purpose?

04 June 2025 Yes, eligible if the same reflects in GSTR-2B.

Pooja Mehta (Querist)
05 June 2025 But GST 5% on travel is composite, i have heard. Is it so then we cannot claim?

05 June 2025 It it reflects in your GSTR-2B, you can claim; otherwise not.

Pooja Mehta (Querist)
03 July 2025 In Notification 11/2017 CGST Serial No. 23 it is given CGST @ 2.5% is charged on condition that no ITC will be allowed

03 July 2025 For blocked ITC it will not reflect in GSTR-2B.

28 September 2025 Good luck.....


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