| Section | Particulars | Provisions | |
| 17(5)(a) | Motor Vehicles |
If motor vehicle is used for transportation of persons having approved seating capacity of not more then 13 persons (including the driver) is taxable under GST except when used for making the following Taxable supplies namely : (A) Further supply of such motor vehicle. (B) Transportation of passengers. (C) Imparting training or driving , such motor vehicles. |
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| 17(5)(aa) | Vessel & aircraft |
Vessel & aircraft are taxable under Gst except when they are used: (i) For making the following Taxable supplies namely (A) Further supply of such vessels or aircraft. (B) Transportation of passengers. (C) Imparting training on navigating such vessels. (D) Imparting training on flying such aircraft. (ii) For transportation of goods |
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| 17(5)(ab) | Services of general insurance, Servicing, repair & maintenance
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the input tax credit in respect of such services shall be available. i. Where the motor vehicles, vessels or aircraft referred to in clause (a) or clause(aa) are used for the purpose specified therein; ii. Where received by a taxable person engaged- I) In the manufacture of such vehicles, vessels, or aircraft II) In the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him. |
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| 17(5)(b) | Certain categories of goods or services or both | the following supply of goods or services or both
i. (a)Food and beverages (b)outdoor catering (c)beauty treatment (d) health services (e)cosmetic and plastic surgery (f)leasing, renting or hiring of motor vehicles, vessels or aircraft referred in clause (a) or (aa) except when used for purpose specified therein, (g)life insurance & health insurance Proviso- Provided that ITC in respect of such goods and services shall be available when used by registered person for · Making outward supply of same category of goods or services or both · As an elements of a taxable composite or mixed supply ii. Membership of a club, health and fitness center iii. Travel benefits extended to employees on vacation such as leave or home travel concession Proviso- Provided that the ITC in respect of such goods and services shall be available, where it is obligatory for the employer to provide the same to its employees under any law for the time being in force. |
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| 17(5)(c) | Work contract service for construction of immovable property(other then plant and machinery | ITC is not available when works contract services are used for construction of immovable property other than plant & machinery
Except where it is an input service for further supply of works contract service. |
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| 17(5)(d) | Goods or services received for construction of immovable property | Goods or services or both received by a taxable person for construction of a immovable property(other than plant or machinery)
· On his own account Including when such goods or services or both are used in the course of furtherance of business. |
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| 17(5)(e) | Composition levy | Goods or services or both on which tax has been paid u/s 10 | |
| 17(5)(f) | Non resident taxable person | Goods and services or both received by a taxable person except on goods imported by him. | |
| 17(5)(g) | Personal consumption | Goods or services or both used for personal consumption | |
| 17(5)(h) | Good lost and others | Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. | |
| 17(5)(i) | Tax paid under specified sections | Any tax paid in accordance with the provisions of sections 74, 129 and 130 | |
