List of admissible and inadmissible input tax credit:-

List of admissible and inadmissible input tax credit:-

Admissible	Inadmissible
•Input-	Goods which are capitalized in books of accounts
•Any goods other than capital goods used in the course or furtherance of business such as	•Goods used for effecting exempt supplies
•raw material,	•Goods lost, stolen, destroyed, written off, gifted , provided free of cost,
•goods used in factory, ofﬁce,	•Goods used for construction of an immovable property (land, building or any other civil structure) on own account
•mobile phones provided to employees	•food and beverages
• stationery, and other consumables,	•Motor Vehicles
• safety material	•Goods used for personal consumption
•goods used in erection commissioning of plant and machinery which includes apparatus, equipment, machinery, ﬁxed to earth by foundation or structural support that used for making outward supply and includes such foundation and structural supports. (if not capitalized)	•Goods used for construction of land, building or any other civil structure, telecommunication tower, pipeline laid outside the factory.
	•Tax paid after demand made by department alleging suppression facts, fraud, willful misstatement etc.
	•Tax paid on detention, seizure on goods and conveyance in transit.
	•Tax paid on goods or conveyance conﬁscated.
•Capital Goods-•Goods which are capitalized in the	•Goods which are used for effecting taxable supplies but are not capitalized (Goods taken on high purchase, operational or ﬁnancial lease.

books of accounts of the person claiming the credit and which are used or intended to be used in the course or furtherance of business	•Motor Vehicles

•Furniture, Ofﬁce Equipments,	•Goods used for effecting exempt supplies

•Motor Vehicle used for making following taxable supplies	•Goods lost, stolen, destroyed, written off, gifted , provided free of cost,

•further supply of such vehicles or conveyances ; or	•Goods used for construction of an immovable property (land, building or any other civil structure, telephone tower, pipeline laid outside the factory) on his own account

•transportation of passengers	•Goods used for personal consumption

•imparting training on driving, ﬂying, navigating such vehicles or conveyances;	•Tax paid after demand made by department alleging suppression facts, fraud, willful misstatement etc.

•for transportation of goods	•Tax paid on detention, seizure on goods and conveyance in transit.

•Structures, structural supports	•Tax paid on goods or conveyance conﬁscated.

Input Services-• Any service used or intended to be	•In respect of Motor vehicles and other conveyance except used for following effecting taxable supplies-

used by a supplier in the course or furtherance of business	•further supply of such vehicles or conveyances; or

•Housekeeping, security,	•transportation of passengers

•Marketing, sales Promotion	•imparting training on driving, ﬂying, navigating such vehicles or conveyances;

•Professional consultancy	•for transportation of goods

•Technical Consultancy	•food and beverages, outdoor catering

•Banking and Financial	•beauty treatment,

•Transportation both inward and outward	•health services, cosmetic and plastic surgery

•Credit Rating	•except where used for making an outward taxable supply of the same category of goods or services;

•Works Contract services used for supply of works contract services	•membership of a club, health and ﬁtness centre,

	•Bus transport to employees, auditors or others in relation to business

	•rent-a-cab, life insurance, health insurance except where obligatory as per government notiﬁcation.

	•travel beneﬁts extended to employees on vacation such as leave or home travel concession.
	•Works Contract Services for construction of immovable property even when used in course or furtherance of business.

	•Construction services for construction of an immovable property on own account even when used in course or furtherance of business.

	•Services used for effecting taxable supplies under Composition Levy

	•Services used for personal consumption

	•Tax on input services where paid after demand made by department alleging suppression facts, fraud, willful misstatement etc. under Sec. 74.

	•Tax paid on detention, seizure on goods and conveyance in transit under Sec. 129.

	•Tax paid on goods or conveyance conﬁscated under Sec. 130.