{"id":44808,"date":"2026-02-07T14:50:25","date_gmt":"2026-02-07T09:20:25","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=44808"},"modified":"2026-02-07T14:50:25","modified_gmt":"2026-02-07T09:20:25","slug":"blocked-credit-under-gst","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/blocked-credit-under-gst\/","title":{"rendered":"Blocked Credit Under GST"},"content":{"rendered":"<p>\u201c<strong>Blocked credits<\/strong>\u201d as a term applies to specific goods and services for which a taxpayer cannot claim Input Tax Credit (ITC), despite these being utilized for and in the course of business. This is stipulated under Section 17(5) of the CGST Act of 2017 and distinctly outlines such categories of goods for which ITC does not apply. While the very essence of the GST regime is ITC and the free flow of such credits throughout the entire supply chain without any issues of cascading duty liability, \u201cblocked credits\u201d present a picture of an exception to this very guideline and fundamental principle of the GST structure. This can include a whole array of goods such as specific vehicles, food and beverage items, club fee recovery, works contract for the construction of an immovable asset, and even the supply of products as a gift or on the basis of \u201cfree samples.\u201d It is important to understand the concept of \u201cblocked credits\u201d to ensure compliance with GST requirements and avoid exemptions and penalties.<\/p>\n<h2>Section 17(5) of the CGST Act 2017<\/h2>\n<p>Section 17 under the Act discusses allocation and liabilities pertaining to <a href=\"https:\/\/www.kanakkupillai.com\/learn\/basics-of-input-tax-credit\/\">Input Tax Credit<\/a> and Blocked Credits. Specifically, Section 17(5) identifies and enumerates types of commodities and services for which Input Tax Credit is denied, provided that they are utilised furtherance of business; these are called Blocked Credits.<\/p>\n<p>Though the concept of GST encourages minimal cascading, this section has clearly stated the goods where Input Tax Credit is barred, leading to a loss. Entrepreneurs and organisations must understand these blocked Input Tax Credit regulations before availing of Input Tax Credit to avoid penalties and legal issues.<\/p>\n<h3>1. Motor Vehicles and Conveyances<\/h3>\n<ul>\n<li>ITC is not applicable to motor vehicles for the transportation of individuals having a maximum approved seating capacity of not more than 13 persons, including the driver.<\/li>\n<li>Exception: ITC is allowed in the following circumstances:<\/li>\n<li>The further supply of such motor vehicles, for example, car dealerships<\/li>\n<li>The transportation of passengers (e.g., taxi service)<\/li>\n<li>Providing training on driving these vehicles<\/li>\n<li>ITC is also restricted to vessels and aircraft, unless they are employed for specific taxable supplies such as the transport of goods or passengers or for training purposes.<\/li>\n<\/ul>\n<h3>2. Motor Vehicle-related Services<\/h3>\n<p>No ITC is available for:<\/p>\n<ul>\n<li>General insurance<\/li>\n<li>Servicing<\/li>\n<li>Repair and maintenance of motor vehicles<\/li>\n<li>Exemption: ITC is allowed when:<\/li>\n<li>The motor vehicle itself would be eligible for ITC<\/li>\n<li>It is the activity to which the recipient devotes himself.<\/li>\n<\/ul>\n<h3>3. Food, Beverages and Personal Consumption<\/h3>\n<p>ITC is restricted to:<\/p>\n<ul>\n<li>Food and beverages<\/li>\n<li>Outdoor catering<\/li>\n<li>Beauty treatment<\/li>\n<li>Health services<\/li>\n<li>Cosmetic and plastic surgery<\/li>\n<li>Leasing, renting or hiring of motor vehicles<\/li>\n<li>Life insurance and health insurance<\/li>\n<li>Membership of a club, health, or fitness centre<\/li>\n<li>Travel benefits provided to employees during vacation, such as Leave Travel Concession.<\/li>\n<\/ul>\n<p><strong>Exceptions \u2013\u00a0 ITC is available in case:<\/strong><\/p>\n<ul>\n<li>The inward supply is used to make an outward taxable supply of identical character or<\/li>\n<li>It shall be obliged for the employer according to any legislation, for example, statutory health insurance<\/li>\n<\/ul>\n<h3>4. Work Contract Services<\/h3>\n<ul>\n<li>The restriction of ITC on works contract services applies if it is done for the construction of immovable properties, excluding plant and machinery.<\/li>\n<li>Exception: ITC is allowed if the works contract service is used for the future provision of works contract services, e.g., subcontractor to contractor.<\/li>\n<\/ul>\n<h3>5. Construction of Immovable Property<\/h3>\n<ul>\n<li>ITC is not available for goods or services consumed for the construction of an immovable property (other than plant and machinery) for one\u2019s own account.<\/li>\n<li>\u201cConstruction\u201d includes reconstruction, renovation, additions, or alterations to the extent of capitalisation in financial records.<\/li>\n<li>Plant and machinery are not covered under this restriction, and ITC is admissible.<\/li>\n<\/ul>\n<h3>6. Goods\/Services Used for Personal Consumption<\/h3>\n<ul>\n<li>ITC is not allowed on goods or services used for personal consumption.<\/li>\n<li>Although ITC is obtained in the name of the business, if used for personal gain, it is restricted.<\/li>\n<\/ul>\n<h3>7. Goods Lost, Stolen, Destroyed, or Given as Gifts<\/h3>\n<p>ITC is not available on:<\/p>\n<ul>\n<li>Goods that are lost<\/li>\n<li>Goods that are stolen<\/li>\n<li>Goods that are destroyed<\/li>\n<li>Goods that are written off<\/li>\n<li>Goods disposed of as gifts or free samples<\/li>\n<\/ul>\n<p>This guarantees that ITC is exclusively related to business usage that is taxable.<\/p>\n<h3>8. Tax Paid Under Composition Scheme<\/h3>\n<ul>\n<li>ITC cannot be claimed if tax is paid under the Composition Scheme (Section 10).<\/li>\n<li>Additionally, composition dealers themselves are not allowed to claim ITC.<\/li>\n<\/ul>\n<h3>9. Non-Resident Tax<\/h3>\n<p>ITC facility is not available to a non-resident taxable person, except for the imports made by him.<\/p>\n<h3>10. Tax Paid Due to Fraud or Penalty<\/h3>\n<p>ITC is not permitted concerning tax paid due to:<\/p>\n<ul>\n<li>Fraud<\/li>\n<li>Willful Misrepresentation<\/li>\n<li>Suppression of Facts<\/li>\n<li>Seizure and Confiscation actions under Sections 74, 129, and 130.<\/li>\n<\/ul>\n<h3>11. Explanation of \u201cPlant and Machinery\u201d<\/h3>\n<p>For Section 17(5), \u201cplant and machinery\u201d includes:<\/p>\n<ul>\n<li>Apparatus, equipment, and machinery fixed fast to the ground by foundation, support, etc.<\/li>\n<li>Utilised for making outward supply of goods or services<\/li>\n<\/ul>\n<p>Excludes:<\/p>\n<ul>\n<li>Land<\/li>\n<li>Building<\/li>\n<li>Civil structures<\/li>\n<li>Telecommunication towers<\/li>\n<li>Pipelines situated outside the factory premises<\/li>\n<\/ul>\n<h3>Purpose of Section 17(5)<\/h3>\n<ul>\n<li>Prevents the misuse of ITC on personal or capital assets.<\/li>\n<li>Guarantees that credit is given based on actual business contributions.<\/li>\n<li>Maintains revenue protection measures.<\/li>\n<li>Prevents duplicate benefits in capital-intensive assets such as buildings.<\/li>\n<\/ul>\n<h2>Consequences of Non Compliance of Section 17(5) of CGST Act, 2017<\/h2>\n<p>Failure to comply with the provisions of Section 17(5) of the CGST Act, 2017, which pertains to Blocked Credits, can have serious financial consequences on the taxpayer:<\/p>\n<ol>\n<li><strong>Reversal of improperly claimed ITC: <\/strong>The input tax credit, if wrongly availed on restricted goods, should be reversed.<\/li>\n<li><strong>Interest liability:<\/strong> According to Section 50, interest has to be paid from the time unauthorised use of ITC began.<\/li>\n<li><strong>Penalties<\/strong> can be enforced through either Section 73 or 74 based upon the fact that the mistake was genuine or due to fraud\/suppression.<\/li>\n<li><strong>Demand notice and litigation: <\/strong>The department may serve a show cause notice, which leads to assessment or litigation.<\/li>\n<li><strong>Reversing interest<\/strong> impacts cash flow.<\/li>\n<li><strong>Audit Scrutiny: <\/strong>If the ITC claim is incorrect, then it may attract the scrutiny of GST Audit\/Investigation.<\/li>\n<\/ol>\n<h2>How Can Kanakkupillai Help You?<\/h2>\n<p>Are you encountering issues with the blocking of credits in accordance with Section 17(5) of the GST Act? Well, KANAKKUPILLAI is here to assist you in managing this with confidence and precision!<\/p>\n<p>Our GST specialists conduct a detailed assessment of your transactions, identify the ineligible ITC claims, and provide guidance on the reversal requirements to avoid penalties and notices. Besides, we will help you <a href=\"https:\/\/www.kanakkupillai.com\/gst-notice-reply\">respond to queries<\/a> from departments and organize your transactions for optimal legal credits.<\/p>\n<p>With the right usage of our expertise, timely support, and extensive compliance service offerings, one can minimize the risk and safeguard working capital. Rely on <a href=\"https:\/\/www.kanakkupillai.com\/\"><strong>KANAKKUPILLAI<\/strong><\/a> for a seamless, accurate, and complication-free GST Compliance process.<\/p>\n<h2>Frequently Asked Questions (FAQ)<\/h2>\n<h3>1. What are blocked credits under GST?<\/h3>\n<p>Blocked credits are specific goods and services for which the input tax credit is not allowed under Section 17(5) of the CGST Act, 2017.<\/p>\n<h3>2. Is ITC accessible for motor vehicles?<\/h3>\n<p>No, ITC would not be allowed on motor vehicles used for the transport of passengers up to 13 seats, except for resale or passenger transportation business purposes.<\/p>\n<h3>3. Can ITC be claimed for foods and beverages?<\/h3>\n<p>In general, no. The granting of ITC is not allowed unless utilized for the production of outward taxable supplies of the same category or is mandated by law.<\/p>\n<h3>4. Is it possible to apply ITC to office blocks?<\/h3>\n<p>No, ITC is not admissible on the construction of immovable property, excluding equipment and machinery.<\/p>\n<h3>5. Do gifts and free samples qualify for ITC?<\/h3>\n<p>However, ITC on goods given as a gift or free sample is not allowed.<\/p>\n<h3>6. Is ITC available for personal expenses?<\/h3>\n<p>No, ITC is completely prohibited for personal use.<\/p>\n<h3>7. Can composition dealers claim ITC?<\/h3>\n<p>No, taxpayers who opt for the composition scheme are not eligible to claim ITC.<\/p>\n<h3>8. What services are restricted under section 17(5) of the GST Act, 2017?<\/h3>\n<p>The services provided include food and beverage services, outdoor catering services, beauty treatments, offering health services, cosmetic surgery services, club memberships, life and health insurance services, offering employee travel benefits, works contract services for the construction of immovable properties, and services related to ineligible motor vehicles, etc., are blocked under section 17(5).<\/p>\n<h3>9. How can blocked credits be identified in a GST?<\/h3>\n<p>Blocked credits may be recognised by a review of the text in Section 17(5) of the CGST Act and a determination of the nature and intent of the inward supplies in relation to the purchase documents.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cBlocked credits\u201d as a term applies to specific goods and services for which a taxpayer cannot claim Input Tax Credit (ITC), despite&#8230;<\/p>\n","protected":false},"author":25,"featured_media":37108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[8197],"tags":[],"class_list":{"0":"post-44808","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Blocked Credit Under GST - Meaning, ITC Rules and Penalties<\/title>\n<meta name=\"description\" content=\"Blocked credit under GST means with a complete list as per Section 17(5). 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