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Is there any negative list on which ITC is not permitted?

Question 29 - Draft-Bills-Reports - Input Tax Credit - Goods and Services Tax - Question 29 - Q 29. Ans. Section 16 (9) of the MGL provides for the negative list with respect to the admissibility of ITC. It has been provided that the ITC on following .....

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g training on motor driving skills; (b) goods and / or services provided in relation to food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness center, life insur .....

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