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.