ITC on non GST goods

If you are charging gst on outward supply then you can claim itc on inward supply

Agree with Zafar

ITC on non-gst goods (like cenvat credit, VAT credit) cannot be set off against GST liability.

ITC won't exist for non gst goods

Petrol bunk dealer having services value like SSLF/Addl.fee recovery etc. and paid the GST tax to indian oil company the same ITC is set off lubricating oil OPT it eligible or not.
not means why the oil company collect the GST tax on the service value of petroleum products. pl who know the correct remedy.

Eligible as per the conditions of section 17. You will have to reverse certain portion of itc which is common to both petrol and lubricants

Agreed with Mr zafar

Yes agree with CA Altarmush
ITC is eligible in accordance with provision of Section 17(2) r/w rule 42 of CGST Act .
In your case you need compute reversal of credit which attributable to Taxable & Non Taxable Supply.

Note : As the oil company collect GST on Service Value because the petroleum products are not cover under GST but Services rendered for consideration is supply under section 7 of CGST Act .