List of Items on which GST Input tax credit ITC is not available
Sl. Category of goods & services HSN / Exceptions where ITC is allowed
No. SAC
1 Motor Vehicles 87 Further supply of such vehicles or
& Other conveyances; or
Conveyances Transportation of passengers; or
Providing training on driving, navigating such
vehicles; or
Conveyances for transportation of goods; or
Motor vehicles for transportation of persons
having an approved capacity of more
than thirteen persons including driver when
they are used for business purposes;
Buses for pick and drop of employees (if
approved capacity is more than 13 persons
including driver) – part of above.
2 Insurance, repairs and 997134, Only allowed under this head if ITC on vehicles
maintenance for motor 998714, are allowed;
vehicles and conveyance not If the ITC on any type of vehicle is not
allowed allowed, then the cost of insurance, repairs
and maintenance for such vehicles is also not
allowed.
3 Food 99633 Except where an inward supply of goods or
& Beverages, Outdoor 99972 services or both of a particular category is
Catering, Beauty 99931, consumed by a registered person for making
Treatment, Health Services 99932, an outward taxable supply of the same
Cosmetic, Plastic Surgery 99933, category of goods or services or both or as an
99934, element of a taxable composite or mixed
99935 supply
ITC is available in respect of food and
beverages or health services where the
provision of such goods or services is
obligatory for an employer to provide to
employees under any law for time being in
force.
4 Membership of a Club, Health 99972 –
and Fitness Centre
5 Rent-a-cab, Life Insurance & 996601 Such inward supply of goods or services of a
Health Insurance 997132, particular category is used for making an
997133 outward taxable supply of the same Category
997141, of goods or services or as part of a taxable
997142 composite or mixed supply.
6 Travel benefits extended to NA –
employees on vacation
7 Travel benefits on home travel NA –
concession (LTA)
8 Works contract services when 9954 Except where it is an input service for further
supplied for construction of an supply of works contract service and plant and
immovable property machinery
9 Goods or services received by 9954 Except goods or services received on his own
a taxable person for account including when such goods or services
construction of an immovable or both are used in the course or furtherance
property of business and plant and machinery
10 Goods or services on which tax NA –
has been paid under section 10
(Composition Scheme)
11 Goods or services or both NA Except on goods imported by him
received by a non-resident
taxable person
12 Goods or services or both used NA –
for personal consumption
13 Goods lost, written off, NA –
destroyed or damaged or
stolen
14 Goods disposed of by way of NA Gifts to employees is exempted from GST upto
gift or free samples a value of Rs 50,000 per employee – Schedule
I of CGST Act, 2017 (Refer Sec 7)
15 Any tax paid in U/Sec 74, 129 NA –
and 130. (i.e. in fraud,
misstatement, etc.)
Reverse Charge Mechanism (RCM) List under GST
A consolidated updated list indicating nature of supply (goods / services), category of the supplier and
the recipient covered under RCM is as indicated below :-
Sl. Nature of Supply ( Goods / Services) Supplier of Goods/ Recipient of Goods /
Services Services
1 Purchase of cashew nuts, not shelled Agriculturist Any registered person
or peeled
2 Purchase of bidi wrapper leaves Agriculturist Any registered person
(tendu)
3 Purchase of tobacco leaves Agriculturist Any registered person
4 Purchase of silk yarn Any person who Any registered person
manufactures silk yarn
5 Purchase of raw cotton Agriculturist Any registered person
6 Purchase of lottery ticket State Government Selling agent
7 Purchase of used vehicles, seized and Central Government, Any registered person
confiscated goods, old and used State Government,
goods, Union territory or a
waste and scrap local authority
8 Purchase of priority Sector Lending Banks / Financial Any registered person
Certificate Institution
9. Purchase of Cement Any person not charged Promoter/ Builder
GST
10 Services of Goods Travel Agency Goods Transport Any factory, society, co-
(GTA) Agency (GTA) operative society,
registered person, body
corporate, partnership firm,
casual taxable person
located in the taxable
territory
10(a) RCM on GTA services not applicable if GTA opts to pay the tax on forwards charge
11 Legal Services of the advocate An individual advocate Any business entity located
including a senior in the taxable territory
advocate or firm of
advocates
12 Services of an arbitral tribunal to a An arbitral tribunal Any business entity located
business entity in the taxable territory
13 Sponsorship services Any person Anybody corporate or
partnership firm located in
the taxable territory
14 Director’s services ( except A director of a company The company or a body
remuneration) like stipend, rent, or a body corporate corporate located in the
professional services taxable territory
15 Services of insurance Agent An insurance agent Any person carrying on
insurance
business, located in the
taxable
territory
16 Services of Recovery Agent A recovery agent A banking company or a
financial institution or a
non-banking financial
company, located in the
taxable territory
17 Services of overseas Committee Members of Overseeing Reserve Bank of India.
Committee constituted
by the Reserve Bank of
India
18 Services of an author, music Author or music Publisher, music company,
composer, photographer, artist or the composer, photograph producer or the like, located
like by way of transfer or permitting her, artist, or the like in
the use or enjoyment of a copyright the taxable territory
covered under section
18(a) Author can exercises the option to pay GST on the service relating to original literary works
under forward charge w.e.f 01.10.2019
19 Services by way of transfer of Any person Promoter
development rights or Floor Space
Index (FSI) (including additional FSI)
for construction of a project .
20 Long term lease of land (30 years or Any person Promoter
more) against consideration in the
form of upfront amount (called as
premium, salami, cost, price,
development charges or by any other
name) and/or periodic rent for
construction of a project
21 Services of an individual Direct Selling Individual Direct Selling A banking company or a
Agents (DSAs) Agents (DSAs) other non-banking financial
than a body corporate, company, located in the
partnership or limited taxable territory
liability partnership
firm.
22 Services of a business facilitator (BF) Business facilitator (BF) A banking company,
located in the taxable
territory
23 Services of business correspondent An agent of business A business correspondent,
(BC) correspondent (BC) located in the taxable
territory
24 Security services Any person other than a A registered person,
body corporate located in the taxable
territory
25 w.e.f. 01.10.2019 Any person, other than Any body corporate located
Services of hiring of any motor a body corporate who in the taxable
vehicle designed to carry passengers supplies the service to a territory.
where the cost of fuel is included in body corporate and
the consideration paid by service does not issue an
recipient, invoice charging central
tax at the rate of 6 per
cent. to the service
recipient
26 w.e.f. 01.10.2019 Lender i.e. a person Borrower i.e. a person who
Services of lending of securities who deposits the borrows the securities
under Securities Lending Scheme, securities registered in under the Scheme through
1997 (“Scheme”) of Securities and his name or in the name an approved
Exchange Board of India (“SEBI”), as of any other person intermediary of SEBI.
amended. duly authorised on his
behalf with an
approved intermediary
for the purpose of
lending under the
Scheme of SEBI
27 Services by way of transportation of A person located in non- Importer as defined under
goods by a vessel from a place taxable territory to a clause (26) of section 2 of
outside India up to the customs person located in non- the Customs Act, 1962
station of clearance in India taxable territory
28 Taxable services provided or agreed Any person who is Any person located in the
to be provided by any person who is located in a non-taxable taxable territory other than
located in a non-taxable territory and territory non-assessee online
received by any person located in the recipient (Business
taxable territory other than non- Recipient)
assessee online recipient (OIDAR)
In addition to the above , following expenditure /services are also covered under RCM :-
(a) Services supplied by the Central Government, State Government, Union territory or local authority
to a business entity excluding, –
(1) renting of immovable property, and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and
agency services provided to a person other than Central Government, State Government or Union
territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the
precincts of a port or an airport; (iii) transport of goods or passengers.
(b) Services supplied by the Central Government, State Government, Union territory or local authority
by way of renting of immovable property to a person registered under the Central Goods and Services
Tax Act, 2017 (12 of 2017)
