No, input tax credit cannot be claimed for following inputs:
- Inputs used for non-business use
- Inputs used from providing exempt supplies
- Motor vehicles and other conveyances except when used for providing transportation of goods
- 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 except where such services are to be provided by employer to its employee under any law for the time being in force.
- Travel benefits to employees on leave
- Works contract service for immovable property
- Goods and services used for construction of immovable property
- Goods/ services from composition dealer, used for personal consumption, goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.