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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

Expense categoryPurpose

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.