it specifically means expenses other than personal exp. for example you have gone on family tour and flight ticket generated with comp gstin avoid claiming such input
GST Input can be availed on all goods or services used in the course or furtherance of business. However there were few exceptions to this.
1. Purchase of motor vehicles unless used for resale or transport. 2. Food and beverages unless in same line of business 3. Rent a Cab service unless in same line of business 4.life and health insurance of employees 5.input on membership for a club, helath or fitness centre 6. works contract services in relation to immovable property services. 7. All goods and services used for construction of immovable property.