ITC on chartered flight

This discussion clarifies whether Input Tax Credit (ITC) can be claimed on chartered flights booked for business purposes. While some initially believed it was not permissible due to Section 17(5) of the CGST Act, the consensus is that ITC is claimable. This is provided the flight is for genuine business use and your GSTIN is correctly listed on the invoice. Section 17(5) does not impose a restriction on this.