Itc claim u/s 17(5) of the cgst act.

This query is : Resolved

sunil (Querist)
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19 May 2018 Can a Photographer/Cinematographer/Freelancer claim ITC of GST paid on Beauty Treatment, Health Services, Cosmetic, Plastic Surgery and Foods & Beverages.

CA Himanshu Ojha

CA Himanshu Ojha (Expert)
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19 May 2018 Under section 17(5) of CGST Act, there are certain supplies on which input tax credit under GST is not available. These supplies can also be said as blocked credit.

2. Supply of goods/or services such as:

a) Food and beverages

b) outdoor catering,

c) beauty treatment,

d) health services,

e) cosmetic and plastic surgery

except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;

With reference to the proviso, it is clear that if the person is in business of same category of goods or services, input will be allowed.

They cannot claim ITC.

sunil

sunil (Querist)
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23 May 2018 Thank you sir for clarification.

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