GST Input Credit | Section 16 & 17(5)

GST Input Tax Credit Eligibility Finder

Identify whether GST paid on a business purchase is fully eligible, restricted, blocked under Section 17(5), or requires apportionment reversal.

Purchase Parameters

Select purchase details to check ITC eligibility

Taxable outward supplies only Used 100% for taxable business sales. Eligible for full credit.
Mixed business use (Taxable & Exempt / Personal) Used for both taxable and exempt/non-business activities. Apportionment required.
Exempt or non-business activities only Used strictly for exempt sales, non-GST supplies, or personal household use. Blocked.
Normal Goods/Services Standard business inputs, raw materials, consulting, SaaS.
Motor Vehicles & Repairs Passenger cars, transport buses, vehicle servicing, repairs, and vehicle insurance.
Food, Catering & Perks Catering, food, outdoor dining, club membership, health services.
Works Contract / Land Construction of buildings, offices, or civil renovations.
Employee Benefits & Insurance Health/life insurance, staff gifts, LTC, and items for personal staff consumption.
Lost / Written-off Goods Goods stolen, destroyed, written off, or given as free samples.
Reverse Charge (RCM) Inward supplies where the buyer pays GST in cash.
Capital Goods Assets Capitalized equipment, laptops, office server machines.

Eligibility Result

Recommended tax filing treatment

Enter Purchase Details

Complete the selections on the left and click the button to evaluate eligibility.