⚠️ Notice: This is a test environment. For official use, visit
GSTVerify.co.in
ITC Eligibility Checker — Can I Claim Input Tax Credit? 2025-26 | GSTVerify
ITC Eligibility Checker
Search any purchase to instantly check if Input Tax Credit is available — with the exact legal basis under Section 17(5) of the CGST Act.
42 items22 eligible20 blocked
🚗
Motor car / SUV (≤13 passengers)
Blocked unless used for passenger transport business, car dealer resale, or driving school
§ 17(5)(a) CGST Act
✗ Blocked
🚛
Commercial vehicle / truck / lorry
Allowed — used for transport of goods
§ General rule CGST Act
✓ Eligible
🏍️
Two-wheeler (motorcycle, scooter)
Blocked for general business use
§ 17(5)(a) CGST Act
✗ Blocked
🚑
Ambulance
Allowed — used for healthcare services
§ 17(5)(a) exception CGST Act
✓ Eligible
🚕
Taxi / cab (registered for passenger service)
Allowed — vehicle used for transportation of passengers as business
§ 17(5)(a) exception CGST Act
✓ Eligible
📄
Motor vehicle insurance (for blocked vehicle)
Blocked — insurance of blocked vehicles follows same rule
§ 17(5)(ab) CGST Act
✗ Blocked
🔧
Motor vehicle repair & maintenance (blocked vehicle)
Blocked — related services for blocked vehicles are also blocked
§ 17(5)(ab) CGST Act
✗ Blocked
🍱
Food and beverages (office canteen, lunch)
Blocked unless your business is supply of food/beverages
§ 17(5)(b)(i) CGST Act
✗ Blocked
🍽️
Outdoor catering (office party, event)
Blocked unless mandatorily provided under a statute
§ 17(5)(b)(i) CGST Act
✗ Blocked
🍷
Restaurant expenses (client entertainment)
Blocked — entertainment expenses not eligible
§ 17(5)(b)(i) CGST Act
✗ Blocked
🏨
Hotel accommodation (business travel)
Allowed — for business purpose travel. Keep invoice in company name.
§ General rule CGST Act
✓ Eligible
🏖️
Hotel accommodation (personal / holiday)
Blocked — personal use
§ General rule CGST Act
✗ Blocked
💪
Health club / gym membership
Blocked — club, health and fitness centre membership
§ 17(5)(b)(ii) CGST Act
✗ Blocked
💆
Beauty treatment / spa
Blocked unless your business is beauty services
§ 17(5)(b)(ii) CGST Act
✗ Blocked
🏥
Group health insurance (voluntary)
Blocked unless obligatory under statute or contract
§ 17(5)(b)(iii) CGST Act
✗ Blocked
✅
Group health insurance (obligatory by law/contract)
Allowed — where mandated by Employees State Insurance Act or employment contract
§ 17(5)(b)(iii) exception CGST Act
✓ Eligible
🏗️
Works contract for own building construction
Blocked — immovable property construction ITC not available
§ 17(5)(c) CGST Act
✗ Blocked
🧱
Civil works for office renovation / extension
Blocked — immovable property
§ 17(5)(d) CGST Act
✗ Blocked
⚙️
Purchase of plant and machinery
Allowed — plant and machinery specifically excluded from the immovable property block
§ 17(5)(d) exception CGST Act
✓ Eligible
🏭
Works contract for plant/machinery installation
Allowed — plant and machinery services are eligible
§ 17(5)(c) exception CGST Act
✓ Eligible
✈️
Travel benefits for employee (LTC / holiday)
Blocked — personal benefit, not for business purpose
§ 17(5)(b)(iv) CGST Act
✗ Blocked
📦
Employee relocation expenses
Allowed — legitimate business expenditure
§ General rule CGST Act
✓ Eligible
👔
Employee uniform / work clothing
Allowed — used in course of employment/business
§ General rule CGST Act
✓ Eligible
📋
Life insurance premium (employees)
Blocked unless obligatory under statute
§ 17(5)(b)(iii) CGST Act
✗ Blocked
⛳
Club membership (golf, business club)
Blocked — explicitly mentioned in Section 17(5)
§ 17(5)(b)(ii) CGST Act
✗ Blocked
🎓
Professional association membership (CA, ICAI)
Allowed — business purpose
§ General rule CGST Act
✓ Eligible
💻
Software subscription (SaaS, tools)
Allowed — used for business operations
§ General rule CGST Act
✓ Eligible
🌐
LinkedIn / professional networking subscription
Allowed — business development purpose
§ General rule CGST Act
✓ Eligible
❤️
CSR (Corporate Social Responsibility) expenses
Blocked — not in course of or for furtherance of business
§ Section 17(1) CGST Act
✗ Blocked
🎁
Gifts to employees (above ₹50,000/year)
Blocked — gift above threshold is blocked
§ 17(5)(h) CGST Act
✗ Blocked
🎀
Gifts to employees (≤ ₹50,000/year)
Allowed — gifts within the ₹50,000 annual limit per employee
§ 17(5)(h) proviso CGST Act
✓ Eligible
📦
Promotional goods given free to customers
Blocked — goods disposed of as gifts
§ 17(5)(h) CGST Act
✗ Blocked
🔩
Raw materials for manufacturing
Allowed — directly used in taxable supply
§ General rule CGST Act
✓ Eligible
🖥️
Capital goods (machinery, computers)
Allowed — used in business, subject to Rule 43 apportionment if also personal use
§ General rule CGST Act
✓ Eligible
📎
Office stationery and supplies
Allowed — used in business operations
§ General rule CGST Act
✓ Eligible
🛒
Goods used for personal consumption
Blocked — must be for business purpose
§ Section 16(1) CGST Act
✗ Blocked
⚖️
Professional services (CA, legal, consultant)
Allowed — used for business
§ General rule CGST Act
✓ Eligible
📫
Freight and logistics services
Allowed (if GST-registered transporter or reverse charge paid)
§ General rule CGST Act
✓ Eligible
📢
Advertising and marketing services
Allowed — business promotion
§ General rule CGST Act
✓ Eligible
💡
IT and software development services
Allowed — business use
§ General rule CGST Act
✓ Eligible
🔐
Security guard services
Allowed — business premises security
§ General rule CGST Act
✓ Eligible
🧹
Cleaning and housekeeping services
Allowed — used for business premises
§ General rule CGST Act
✓ Eligible
🔍
No items found. Try a different search term or browse by category.
Important Notes on ITC Eligibility
Rule of thumb: ITC is available on any goods or services used "in the course or furtherance of business" UNLESS specifically blocked under Section 17(5). The Section 17(5) list is exhaustive — if the expense is not on that list, ITC should be available subject to the general conditions under Section 16.
Three conditions must ALL be met: (1) You must have a valid tax invoice from a registered supplier. (2) The goods/services must have been received. (3) The supplier must have paid the tax to the government and filed their return.
ITC eligibility can be complex — facts of each case matter. This tool provides general guidance based on Section 17(5) of the CGST Act as amended up to Finance Act 2024. Consult a CA for case-specific advice.
Claiming ITC on blocked items (Section 17(5)) is treated as excess ITC utilisation. It must be reversed in GSTR-3B. If the reversal is not made voluntarily, the department may issue a demand with interest at 24% per annum from the date of utilisation, plus penalty.
Yes — air/rail/road tickets for business travel are eligible for ITC (input services under general rule). Hotel accommodation for business travel is also eligible. However, if the travel has personal components, only the proportionate business portion is eligible.
Yes, both hardware (computers, servers — capital goods) and software (SaaS subscriptions, software licenses — input services) attract ITC at the applicable GST rate, and the credit is fully eligible for business use.
No. Composition dealers cannot claim Input Tax Credit on any purchases. This is one of the key restrictions of the composition scheme. They also cannot collect GST from customers.
