CGST Act disallows input tax credit for nine entries, but exceptions exist

According to the CBEC, the benefits expected from the e-way bill mechanism are physical interface, faster movement of goods and improved turnaround time of trucks

Q. For which goods and services is input tax credit (ITC) not permitted?
 

Section 17(5) of the Central Goods and Services Tax Act, 2017 lists nine entries in respect of which ITC will not be available. These include motor vehicles and other conveyances, food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, rent-a-cab, life insurance and health insurance, travel benefits extended to employees on vacation, works contract services when supplied for construction of an immovable property, goods or services or both received by a taxable person for construction