GST ITC Eligibility Checker
Check whether input tax credit on an expense is eligible, blocked, or conditional under Section 17(5) of the CGST Act.
Select an expense
Pick a purchase or expense to check its ITC status.
This checks Section 17(5) blocked credits. ITC also needs the Section 16 conditions — a valid invoice, GSTR-2B match, receipt of goods/services, and supplier payment within 180 days.
Employee health / life insurance
Blocked unless it is obligatory for the employer to provide it under a law in force.
Indicative for FY 2026-27. Confirm against the current CGST Act and your specific facts before claiming or reversing ITC.
ITC on common expenses at a glance
Quick reference for everyday purchases.
| Expense | ITC status | Clause |
|---|---|---|
| Raw materials / inputs | ITC Eligible | Sec 16(1) |
| Capital goods / plant & machinery | ITC Eligible | Sec 16 / 17(5)(d) carve-out |
| Office rent (commercial premises) | ITC Eligible | General |
| Audit / professional / legal fees | ITC Eligible | General |
| Advertising / marketing | ITC Eligible | General |
| GST / accounting software subscription | ITC Eligible | General |
| Telephone / internet / mobile | ITC Eligible | General |
| Bank / financial service charges | ITC Eligible | General |
| Goods transport vehicle / truck | ITC Eligible | 17(5)(a) not applicable |
| Car for business (passenger, up to 13 seats) | ITC Blocked | 17(5)(a) |
| Employee health / life insurance | Conditional | 17(5)(b) |
| Staff welfare / team lunch / outdoor catering | Conditional | 17(5)(b) |
| Club / health & fitness centre membership | ITC Blocked | 17(5)(b) |
| Employee cab / transport (renting of motor vehicle) | Conditional | 17(5)(b) |
| Hotel stay for business travel — same state | ITC Eligible | Place of supply |
| Hotel stay for business travel — other state | Conditional | Sec 12(3) IGST place-of-supply |
| Works contract for office construction | ITC Blocked | 17(5)(c) |
| Building materials for own office construction | ITC Blocked | 17(5)(d) |
| Repairs to factory / office building | Conditional | 17(5)(c)/(d) |
| Free samples | ITC Blocked | 17(5)(h) |
| Gifts to clients / business gifts | ITC Blocked | 17(5)(h) |
| CSR spend (goods / services) | ITC Blocked | 17(5)(fa) |
| Purchases from a composition dealer | ITC Blocked | 17(5)(e) |
| Goods lost / stolen / destroyed / written off | ITC Blocked | 17(5)(h) |
Section 17(5) blocked credits
The complete list of blocked input tax credits under the CGST Act, with the main exceptions.
| Clause | What is blocked | ITC allowed when… |
|---|---|---|
| (a) | Motor vehicles for transport of persons (up to 13 seats) | Further supply, passenger transport, or driving training |
| (aa) | Vessels and aircraft | Further supply, passenger transport, training, or transport of goods |
| (ab) | Insurance, servicing, repair & maintenance of the above | When the vehicle/vessel/aircraft itself qualifies, or for manufacturers/insurers |
| (b) | Food & beverages, catering, beauty, health, cosmetic surgery, club membership, life & health insurance, LTC/LTA, renting of vehicles | Same-category outward supply, or obligatory for employer under a law |
| (c) | Works contract for construction of immovable property | Input service for further supply of works contract, or for plant & machinery |
| (d) | Goods/services for construction of immovable property on own account | Only for plant and machinery |
| (e) | Tax paid under the composition scheme (Sec 10) | None |
| (f) | Supplies received by a non-resident taxable person | Goods imported by him |
| (fa) | Goods/services for CSR activities (Sec 135, Companies Act) | None (w.e.f. 1 Oct 2023) |
| (g) | Goods/services used for personal consumption | Apportion under Sec 17(1)/(2) and Rules 42/43 for the business portion |
| (h) | Goods lost, stolen, destroyed, written off, or given as gifts/free samples | None |
| (i) | Tax paid under Section 74 (fraud) up to FY 2023-24 | Not applicable to Section 74A demands (FY 2024-25 onward) |
Recent changes in force: CSR spend blocked since 1 Oct 2023 (clause fa); construction credit limited to "plant and machinery" after the 2025 amendment to clause (d); clause (i) now covers only Section 74 demands up to FY 2023-24.
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