Input Tax Credit (ITC) Eligibility Checker
Pick an expense category and the tool tells you whether ITC is available, blocked under Section 17(5), or conditional. Built from the actual blocked-credit list (motor vehicles, food & beverages, club memberships, construction, personal consumption, and more).
What this covers
- Full Section 17(5) blocked-credit coverage
- Conditional categories (e.g. transport with onward supply)
- Reverse-charge cases handled
- Capital goods rules included
- One-line citation per result for record-keeping
Common questions
- What are blocked credits under Section 17(5)?
- Section 17(5) lists categories where Input Tax Credit cannot be claimed even though GST is paid: motor vehicles (with exceptions), food & beverages, club memberships, travel benefits to employees, works contract for construction of immovable property, goods/services for personal consumption, and a few more.
- Can I claim ITC on motor vehicles?
- Generally NO. Exceptions: vehicles with seating capacity above 13 used for further supply, transport of passengers, or driving school services. Motor vehicles for goods transport are eligible. Vehicles used for personal use or employee perks are always blocked.
- What conditions must I meet to claim ITC?
- Five conditions under Section 16: (1) you must possess a tax invoice, (2) the supplier must have actually paid the GST, (3) goods/services must have been received, (4) return must have been filed, (5) ITC must be claimed within the timeline (30 Nov of next year or annual return, whichever is earlier).
- What is the time limit to claim ITC?
- ITC for a financial year must be claimed by 30 November of the following financial year or the date of filing the annual return for that year, whichever is earlier.
- Can I claim ITC if my supplier hasn't filed their GSTR-1?
- No. Under Section 16(2)(aa), ITC is available only if the invoice appears in your GSTR-2B, which depends on the supplier reporting it. Invoices the supplier has not reported are not creditable.
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings, encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Ledgester.