Blocked Credit Under Section 17(5) Archives - CA Raichura & Associates

Under section 17(5) of the CGST Act, there are certain supplies on which input tax credit under GST is not available. These supplies can also be said as blocked credit. Section 17(5)(a): (1) Motor Vehicle for transportation of person having approved seating capacity of not more than 13 persons Except when used for: 1. Further...