EXCLUSION OF SPECIFIC GOODS AND SERVICES (NO ITC PERMISSIBLE) UNDER GST ACT, 2017

• Motor vehicles and other conveyances except when they are used for transportation of goods or further supply of taxable supplies of transportation of passengers, imparting training on driving etc. and transporting vehicles or conveyances.
• Food and beverages except where same category of goods or services is used for making outward supply or an element of mixed or composite supply.
• Outdoor catering services except where same category of goods or services is used for making outward supply or an element of mixed or composite supply.
• Beauty treatment services except where same category of goods or services is used for making outward supply or an element of mixed or composite supply.
• Health services except where same category of goods or services is used for making outward supply or an element of mixed or composite supply.
• Cosmetic and plastic surgery except where same category of goods or services is used for making outward supply or an element of mixed or composite supply.
• Membership of a club, health and fitness centre
• Rent-a-cab services except when notified as obligatory to provide such service by employer to employee or where same category of goods or services is used for making outward supply or an element of mixed or composite supply
• Life insurance services except when notified as obligatory to provide such service by employer to employee or where same category of goods or services is used for making outward supply on an element of mixed or composite supply.
• Health insurance services except when notified as obligatory to provide such service by employer to employee or where same category of goods or services is used for making outward supply or an element of mixed or composite supply.
• LTC or HTC i.e. travel benefits extended to employees on vacation such as leave or home travel concession.
• Works contract services when supplied for construction (including re-construction, renovation additions or alterations or repairs) of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service.
• Goods or services or both received by a taxable person for construction (including reconstruction, renovation, additions or alterations or repairs) of an immovable property (other than plant or machinery) even if used for furtherance of business.
• Goods or services on which supplier has paid tax under composition scheme.
• Goods or services or both used for personal consumption.
• Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.
• Plant and machinery includes foundation and structural support but does not includes (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premise. In other words credit is also not admissible for these.