What is blocked credit under Section 17(5)?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerSection 17(5) lists credits you can’t claim even if GST was paid — such as motor cars (with exceptions), food and beverages, club and gym memberships, goods for personal use, and goods or services used to construct immovable property.

Common blocked credits

Motor vehicles (except for specified business uses)
Food, beverages, outdoor catering
Club, health and fitness memberships
Goods/services for constructing immovable property

Exceptions

Some are allowed when the input is used to make the same category of taxable supply (e.g., a transport business and its vehicles). Confirm for your facts.

GST

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This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.