Block Credit under GST

Last updated: 11 August 2025
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This document details the rules surrounding blocked Input Tax Credit (ITC) under Section 17(5) of the GST Act. It clarifies which expenses are ineligible for ITC, such as those related to motor vehicles, food and beverages, and construction of immovable property for general use. However, it also highlights exceptions where ITC is available for plant and machinery construction. The guide is crucial for businesses to correctly manage their GST liabilities and avoid penalties.

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Submitted by · Posted 11 August 2025 · Other files by PIYUSH KUMAR · Report
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