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ITC Eligibility / Blocked Credit Checker
Check configured section 17(5) categories, exceptions, and pro-rata treatment.
Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-04 · dual-cited ITA 1961 + ITA 2025
Visible formula
Blocked category + matching exception = eligible; blocked category without exception = blocked. For mixed taxable/exempt use, common credit × taxable turnover ÷ total turnover = eligible ITC.
Printable IF / THEN decision path
- IF category is blocked, THEN test configured exception.
- IF exception matches, THEN eligible; ELSE blocked.
- IF taxable and exempt use is mixed, THEN apply Rule 42–43 pro-rata.
FAQs
What is default ITC rule?
1. Refer to the configured s.17(5), Rule 42–43, and GSTR-2B rules shown above.
Is employee-commute car lease blocked?
2. Refer to the configured s.17(5), Rule 42–43, and GSTR-2B rules shown above.
Can catering inputs qualify?
3. Refer to the configured s.17(5), Rule 42–43, and GSTR-2B rules shown above.
Is gym membership eligible?
4. Refer to the configured s.17(5), Rule 42–43, and GSTR-2B rules shown above.
What if use is taxable and exempt?
5. Refer to the configured s.17(5), Rule 42–43, and GSTR-2B rules shown above.
What is GSTR-2B rule?
6. Refer to the configured s.17(5), Rule 42–43, and GSTR-2B rules shown above.