itc on taxi charges

Blocked u/s 17(5)(b)(iii) of CGST Act

"rent-a-cab, life insurance, health insurance except where

(A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or

(B) such inward supply of goods or services or both of a 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 part of a taxable composite or mixed supply"