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Is 5% GST eligible ITC?

This query is : Resolved 

Hello experts,

I took a flight for business purpose in April. Airline invoice shows Rs.4300+5% (SGST/CGST). My April GSTR2B shows this entry under eligible ITC. I however remember someone telling me that 5% GST cannot be claimed as ITC. How true is this? Under what circumstances can I claim 5% GST as eligible ITC?

Thank you in advance.


ITC is available on such travel

Okay. The specific point that I need clarification for is - "Can I claim all 5% GST as eligible ITC?"

Is there any restriction when claiming ITC for 5% GST?
In other words, when can I not claim the 5% GST as ITC?

ITC should be ineligible as personal nature exp.

If it is in the course of business travel ITC available. No restrictions. You can claim ITC

Gokul ji, it was for business purpose. I traveled for a client meeting.

Altamush ji, thank you. Yes the travel was purely for business reason.

A follow-up question that I have is, if somethings shows up in my GSTR2B or gets auto-populated in GSTR3B under eligible ITC, can I safely take credit of that? Or do I have to again check if it contains ineligible items (Blocked ITC under GST – Section 17(5))?

You will have to check the provisions of section 17 before taking it.

Got it! Thank you Altamush ji.

You are most welcome

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