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ITC Eligibility Checker

Can I claim input tax credit on this? Check blocked credits, conditions and the last date in one go

  • Free
  • No signup
  • Indian rules
1

What did you buy?

Items marked 17(5) are blocked credits under section 17(5) of the CGST Act. The rest are normal business expenses.

Clause (a) covers only vehicles for carrying people with approved seating of 13 or fewer, including the driver. Goods vehicles and vehicles with more than 13 seats are outside it.

2

Does an exception apply?

· Section 17(5)(a)

You sell such vehicles (further supply of the vehicle itself)

You use it to supply passenger transport

For example, a taxi, cab or tour operator

You use it to give driving training

For example, a driving school

3

Document and dates

· Section 16(4) time limit
Document type

Annual return (GSTR-9) for that year already filed?

If it was filed before 30 November, the earlier date is the limit

4

Section 16 conditions

· Tick what is true today

Is this a reverse charge supply?

You pay the GST instead of the supplier. The 180-day payment rule does not apply.

Section 16 conditions

Verdict

Blocked under section 17(5)(a)

Section 17(5)(a) blocks credit on motor vehicles for transporting people with approved seating of not more than 13 (including the driver), except when used for further supply of such vehicles, transporting passengers, or driving training. None of the exceptions applies to you, so this credit cannot be claimed.

Credit you can claim

₹0

Nothing can be claimed

Deciding clauseSection 17(5)(a)
Last date to claim—

How this was worked out

  1. Section 17(5)(a) applies to this expense and no exception was ticked, so the credit is blocked.
  2. Section 16 conditions met: 7 of 7.

Good to know

  • Section 17(1) and 17(2): if something is used partly for business and partly for personal use, or partly for exempt supplies, credit is allowed only for the business and taxable share.
  • Section 16(4): credit on an invoice or debit note must be taken by 30 November after the end of its financial year, or the date you file that year's annual return, whichever is earlier. A debit note counts by its own date.
  • Rule 37: if you do not pay the supplier within 180 days of the invoice, pay back an amount equal to the credit with interest, then claim it again when you pay. Supplies without consideration under Schedule I are treated as paid.
  • Section 16(6): if your registration was cancelled and later revoked, a different time limit can apply. Ask your CA.

Guidance only, not legal advice. Based on sections 16 and 17 of the CGST Act, 2017 as amended up to the Finance Act, 2025 (Explanation 2 to section 17(5)(d) in force from 1 October 2025), rules 36(4) and 37 of the CGST Rules and CBIC Circular 172/04/2022-GST, checked October 2026. Your chartered accountant decides whether a credit is claimed, and should check the facts and any later amendment, notification or court ruling.

How it works

What this tool does.

Check whether GST input tax credit can be claimed on a purchase: blocked credits under section 17(5) with their exceptions, the section 16(2) conditions, the 180-day payment rule and the section 16(4) last date.

Pick what you bought, from raw material and office rent to cars, food, club fees, construction and CSR spends. If the item is a blocked credit under section 17(5) of the CGST Act, answer the exception questions the law allows, such as whether you deal in such vehicles or a law makes the benefit obligatory for you as employer. Then enter the invoice or debit note date and the date of the GSTR-3B you will claim it in, and tick the section 16 conditions that are true today. The checker gives a verdict (Eligible, Blocked under 17(5), Eligible only if conditions are met, or Time limit passed), the clause that decides it, any conditions still open, and the last date to claim.

Rules and dates last reviewed: October 2026

Official sources

ITC Eligibility Checker formula

Credit is allowed only if (1) the item is not blocked by section 17(5), or an exception in that clause applies, (2) every section 16(2) condition is met: invoice held, goods or services received, invoice shown in GSTR-2B, credit not restricted, tax paid to the government, GSTR-3B filed, and supplier paid within 180 days, and (3) it is claimed by 30 November after the end of the financial year of the invoice or debit note, or the date that year's annual return is filed, whichever is earlier (section 16(4)).

Worked example

A Pune trading company buys a 5-seater car for its sales manager on 15 September 2026 and pays ₹1,80,000 GST. It does not sell cars, run a taxi service or a driving school. It also books a business hotel stay the same day with ₹2,160 GST.

  1. Car: a motor vehicle for carrying people with 13 or fewer seats falls under section 17(5)(a)
  2. None of the three exceptions (resale of vehicles, passenger transport, driving training) applies, so the ₹1,80,000 is blocked
  3. Hotel stay: business accommodation is not listed in section 17(5), so it is not blocked
  4. The hotel invoice is dated in FY 2026-27, so the last date under section 16(4) is 30 November 2027 (or the date the 2026-27 annual return is filed, if earlier)
  5. All section 16(2) conditions are met and the hotel is paid within 180 days

Car: Blocked under section 17(5)(a), ₹0 credit. Hotel stay: Eligible, ₹2,160 credit, to be claimed by 30 November 2027.

Sleet GST Filing

Want this for every client?

Sleet keeps GST-eligible bills in an ITC register, itemised by GSTIN and rate, ready for GSTR-3B.

  • Returns from invoicesSleet prepares GSTR-1, GSTR-3B and GSTR-9 workbooks from your clients’ own invoices. You or the client files.
  • ITC from scanned billsPurchase bills are scanned into an ITC register by GSTIN and rate, ready for GSTR-3B.
  • Reports for the practiceGST reports for each client, from the sales register to the return workbooks.
See how it works
A chartered accountant sorting purchase bills beside a laptop

Questions

ITC Eligibility Checker, answered.

Something else? Message us on WhatsApp at +91 82001 72869 or write to sales@getsleet.cloud.

Can I claim ITC on a car purchase?

Usually not. Section 17(5)(a) of the CGST Act blocks credit on motor vehicles for carrying people with approved seating of 13 or fewer, including the driver. It is allowed only if you use the car to sell such vehicles, to supply passenger transport, or to give driving training. Goods vehicles and vehicles with more than 13 seats are not blocked by this clause.

Can I claim ITC on hotel accommodation?

Yes, for business stays, because hotel accommodation is not listed in section 17(5). It is blocked if the stay is personal (17(5)(g)) or a holiday travel benefit for employees (17(5)(b)(iii)), and food and drinks are blocked under 17(5)(b)(i). A hotel in another state usually charges that state's CGST and SGST, so check with your CA whether your GSTIN can use it.

What is the last date to claim input tax credit?

Under section 16(4), as amended by the Finance Act, 2022 from 1 October 2022, credit on an invoice or debit note must be claimed by 30 November following the end of its financial year, or the date you file that year's annual return, whichever is earlier. For an invoice dated in FY 2025-26, that is 30 November 2026 at the latest.

Can I claim ITC on construction of a building after the Safari Retreats judgment?

No, not for a building. The Finance Act, 2025 changed "plant or machinery" in section 17(5)(d) to "plant and machinery" with effect from 1 July 2017, and added an Explanation that overrides any court ruling. It came into force on 1 October 2025. Credit is still allowed for plant and machinery fixed to earth, and for repairs you do not capitalise.

What happens if I do not pay my supplier within 180 days?

Under the second proviso to section 16(2) and rule 37, you must pay an amount equal to the credit, with interest under section 50, in the GSTR-3B for the period right after the 180 days. When you later pay the supplier, you can claim the credit again. This does not apply to reverse charge supplies.

Is ITC blocked on tax paid under section 129 or 130?

Not any more under section 17(5)(i). From 1 November 2024 the Finance (No. 2) Act, 2024 limited that clause to tax paid under section 74 for periods up to FY 2023-24. Penalties and fines are never input tax, so ask your CA whether any part of what you paid can be claimed.

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