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.