Expenses on which Input Tax Credit is not available under GST

Following expenses we can’t consider as input tax credit under GST.

S.No.	Nature of Expenses	Exceptions
1	Motor Vehicle Expenses
	A) Dealer of Motor Vehicle	If Service provider ( S.P.) and service receiver (S.R.), both are belong to same line of business ( Dealing in motor vehicle) , in such a case S.R. can claim ITC.
	B) Passenger transportation / training of driver	If this services is directly use in providing main service (output service liability), in such a case ITC can claim, in another case we cannot claim this expenses as input.
	C) GTA Services	Tax Paid under RCM is allowed as input tax credit.
	D) Car Hiring Charges	–
2	Food and beverage	If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC.
3	Outdoor catering	If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC.
4	Beauty Treatment Services	If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC.
5	Health Services	If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC.
6	Cosmetic & plastic surgery	If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC.
7	Rent a cab services	1. In case of similar line of business, credit is allowed. 2. Where such service is mandatory to provide as per norms of government, credit is allowed.
8	Life Insurance Services	1. In case of similar line of business, credit is allowed. 2. Where such service is mandatory to provide as per norms of government, credit is allowed.
9	Health insurance services	1. In case of similar line of business, credit is allowed. 2. Where such service is mandatory to provide as per norms of government, credit is allowed.
10	Construction services for construction of immovable property	If SP and SR both are belong to same line of business, in such a case S.R. can claim ITC.
11	Membership of club, health and fitness club
12	LTA benefit to extend to employees
13	ITC used for self construction building which value (including ITC) is capitalized.