List of BLOCKED CREDITS in GST
The Input Tax Credit on the Following items, even if purchased for Business Use, shall not be eligible (Subject to exceptions mentioned, where they will be available).
| S.No. | Items | Exceptions |
| 1 | Motor Vehicles | Except in cases
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| 2 | Other Conveyances |
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| 3 | Foods, Outdoor Catering, Beauty Treatment, Health Services Cosmetic, Plastic Surgery | Except where an inward supply of goods or services or both of a particular category is consumed by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply |
| 4 | Membership of a Club, | – |
| 5 | Membership of a Health Centre | – |
| 6 | Membership of a Fitness Centre; | – |
| 7 | Rent-a-cab, Life Insurance, Health Insurance |
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| 8 | Travel benefits extended to employees on vacation such as leave | – |
| 9 | Travel benefits on home travel concession | – |
| 11 | Works contract services when supplied for construction of an immovable property | Except where it is an input service for extended supply of works contract service and plant and machinery |
| 12 | Goods or services or both received by a taxable person for construction of an immovable property | Except goods or services received on his own account including when such goods or services or both are used in the course or furtherance of business and plant and machinery |
| 13 | Goods or services or both on which tax has been paid under section 10; | ie. Under section 10 composition scheme |
| 14 | Goods or services or both received by a non-resident taxable person | Except on goods imported by him |
| 15 | Goods or services or both used for personal consumption | – |
| 16 | Goods lost | – |
| 17 | Goods written off | – |
| 18 | Goods destroyed | – |
| 19 | Goods stolen | – |
| 20 | Goods disposed of by way of gift or free samples |
– |
| 21 | Any tax paid in accordance with the provisions of sections 74, 129 and 130. | I.e. In Fraud, Misstatement, etc. |
please update regarding changes in block list