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Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel [Section 17(5)(b) of CGST Act] - GST Ready Reckoner - GSTExtract ..... services or both is used 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. [ sub- clause (i) of clause (b) of sub- section (5) of section 17 ] (ii) The following supply of goods or services or both; Membership of a club, health and fitness center; an [ sub- clause (ii) of clause (b) of sub- section (5) of section 17 ] (iii) The following supply of goods or services or both; Travel benefits extended to employees on vacation such as leave or home travel concession. [ sub- clause (iii) of clause (b) of sub- section (5) of section 17 ] (vi) For the purpose of sec 17(5)(b) [ whole sub section (b) of 17(5) ], the Input tax ..... x x x x x Extracts x x x x x Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel Section 17(5)(b) of CGST Act - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... for use of its employees. In that case Smart Pvt. Ltd. cannot take ITC on inward services on the GST paid on Member ship charges. Example 5:- Varn Pvt. Ltd. registered person reimburse its senior employees on travel expenses as part of LTA (Leave Travel Allowances). In that case, Varn Pvt. Ltd. cannot take ITC on inward supply related to Leave travel allowances expenses incurred by the senior employees. CBIC provide clarification in respect of section 17(5)(b) of CGST Act in Circular No. 172/04/2022-GST dated 6th July, 2022 Issue 1:- Whether the proviso at the end of clause (b) of sub-section (5) of section 17 of the CGST Act is applicable to the entire clause (b) or the said proviso is applicable only to sub-clause (iii) of clause (b)? Le ..... x x x x x Extracts x x x x x Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel Section 17(5)(b) of CGST Act - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance. Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used 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 clarification :- It is clarified that leasing referred in sub-clause (i) of clause (b) of sub-section (5) of section 17 refers to leasing of motor vehicles, vessels and aircrafts only and not to leasing of any other items . Accordingly, availment of ITC is not barred under sub-clause ( ..... x x x x x Extracts x x x x x Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel Section 17(5)(b) of CGST Act - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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