ITC on non GST goods

This discussion explores the eligibility of claiming Input Tax Credit (ITC) on non-GST goods, specifically in the context of a petrol bunk dealer. While ITC on non-GST items themselves isn't allowed, the query focuses on whether ITC paid on services (like SSLF and recovery fees) associated with non-GST goods can be set off against GST liabilities from lubricant sales. Experts clarify that ITC is generally eligible if conditions under Section 17(2) and Rule 42 of the CGST Act are met, requiring a calculation for the reversal of credit attributable to taxable and non-taxable supplies.