What is Blocked Credit as per Section 17(5)
Last updated at August 14, 2026 by Teachoo
Input Tax Credit in GST
Important Points of Input Tax Credit in GST
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GST - Goods and Services Tax, India
GST Computation & Accounting
Transcript
What is Blocked Credit as per Section 17(5) Expenses on which Input Tax Credit is not available is called Blocked Credit On What expenses,Input tax credit is not available No ITC available of Food and Beverages Execept or same type of service Outdoor Catering Beauty Treatment Health Services cosmetic and plastic surgery membership of a club health and fitness centre rent - a-cab except when made obligatory by govt life insurance for same type of service health insurance Travel benefits (LTC) works contract services(Construction Service) Execept or same type of service goods or services on which tax has been paid under section 10;(Composition Schem) goods or services received by a non-resident taxable person goods or services used for personal consumption; goods lost, stolen, destroyed, written off or disposed Tax paid in accordance with the provisions of sections 74, 129 and 130(tax levied because of fraud,misstatement,confiscation of goods).
