Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 17, verbatim (show)
* Section 17. Apportionment of credit and blocked credits.-
(1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business.
(2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies.
(3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
1[Explanation.- For the purposes of this sub-section, the expression "value of exempt supply" shall not include the value of activities or transactions specified in Schedule III, 4[except,—
(i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and
(ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule.];]
(4) A banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances shall have the option to either comply with the provisions of subsection (2), or avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit on inputs, capital goods and input services in that month and the rest shall lapse:
Provided that the option once exercised shall not be withdrawn during the remaining part of the financial year:
Provided further that the restriction of fifty per cent. shall not apply to the tax paid on supplies made by one registered person to another registered person having the same Permanent Account Number.
(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:-
2[(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that 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 purposes specified therein;
(ii) where received by a taxable person engaged-
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;]
(b) 3[the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance:
Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.]
(c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;
(d) goods or services or both received by a taxable person for construction of an immovable property (other than 7[plant and machinery]) on his own account including when such goods or services or both are used in the course or furtherance of business.
8[Explanation 1].-For the purposes of clauses (c) and (d), the expression "construction" includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property;
9[Explanation 2.––For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to “plant or machinery” shall be construed and shall always be deemed to have been construed as a reference to “plant and machinery.]
(e) goods or services or both on which tax has been paid under section 10;
(f) goods or services or both received by a non-resident taxable person except on goods imported by him;
5[(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;]
(g) goods or services or both used for personal consumption;
(h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and
(i) any tax paid in accordance with the provisions of 6[section 74 in respect of any period up to Financial Year 2023-24]
(6) The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed.
Explanation.- For the purposes of this Chapter and Chapter VI, the expression "plant and machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes-
(i) land, building or any other civil structures;
(ii) telecommunication towers; and
(iii) pipelines laid outside the factory premises.
* Enforced w.e.f. 1st July, 2017.
1. Inserted by s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)- Brought into force w.e.f. 01st February, 2019.
2. Substituted for " (a) motor vehicles and other conveyances except when they are used-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances ;or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;"
by s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
3. Substituted for " (b) the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre;
(iii) rent-a-cab, life insurance and health insurance except where-
(A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or
(B) such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and
(iv) travel benefits extended to employees on vacation such as leave or home travel concession; "
by s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
4. Substituted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 139 of The Finance Act 2023 (No. 8 of 2023) for "except those specified in paragraph 5 of the said Schedule".
5. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 139 of The Finance Act 2023 (No. 8 of 2023).
6. Substituted by section 119 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
7. Substituted by section 124 of The Finance Act (No. 7) Act, 2025 and shall be deemed to have been substituted with effect from the 1st day of July, 2017.
8. Renumbered (w.e.f. 01.10.2025) by section 124 of The Finance Act (No. 7) Act, 2025.
9. Inserted (w.e.f. 01.10.2025) by section 124 of The Finance Act (No. 7) Act, 2025.
17(1)Business use
the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his businessSection 17(1)
A registered person using supplies partly for business and partly otherwise must attribute credit to business purposes. The law does not settle what makes a use a business use.
Questions to answer on the file3 questions
17(2)Taxable and exempt use
the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated suppliesSection 17(2)
A registered person must attribute mixed-use credit to taxable supplies, including zero-rated supplies. The rule covers taxable and exempt supplies under this Act or the Integrated Goods and Services Tax Act.
Questions to answer on the file4 questions
17(3) and ExplanationExempt supply value
The value of exempt supply under sub-section (2) shall be such as may be prescribedSection 17(3) and Explanation
The prescribed value includes reverse charge supplies, securities, land and building sales, subject to Schedule II paragraph 5(b). Schedule III activities are excluded except paragraph 5 and prescribed activities under paragraph 8(a). The latter exception took effect from 1 October 2023.
Questions to answer on the file6 questions
17(4)Financial institution option
shall have the option to either comply with the provisions of subsection (2), or avail of, every month, an amount equal to fifty per cent. of the eligible input tax creditSection 17(4)
Banks and financial institutions, including non-banking financial companies, supplying deposit, loan or advance services may choose attribution or the monthly method. The monthly method covers eligible inputs, capital goods and input services, and the remainder lapses. The option cannot be withdrawn during the remaining financial year. The fifty per cent. restriction excludes tax on supplies between registrations with the same Permanent Account Number.
Questions to answer on the file6 questions
Sub-section (5)
17(5)(a)Passenger motor vehicles
motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable suppliesSection 17(5)(a)
No credit is available for the specified passenger motor vehicles unless used for taxable further supply, passenger transportation or driving training. The seating count includes the driver.
Questions to answer on the file3 questions
17(5)(aa)Vessels and aircraft
vessels and aircraft except when they are usedSection 17(5)(aa)
No credit is available for vessels and aircraft except for the listed taxable uses or goods transportation. The taxable uses are further supply, passenger transportation, navigation training for vessels and flying training for aircraft.
Questions to answer on the file3 questions
17(5)(ab)Related insurance and maintenance
the input tax credit in respect of such services shall be availableSection 17(5)(ab)
The bar covers general insurance, servicing, repair and maintenance related to vehicles, vessels or aircraft in clauses (a) and (aa). Exceptions cover their specified qualifying uses and receipt by manufacturers of those goods. General insurers also have the stated exception for goods insured by them.
Questions to answer on the file4 questions
17(5)(b)Listed benefits and services
the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same categorySection 17(5)(b)
The list blocks food, beverages, catering, beauty, health, cosmetic and plastic surgery services, specified vehicle, vessel and aircraft hiring, and life and health insurance, subject to the stated transport-use and outward-supply exceptions. It also blocks club and fitness membership and employee vacation travel benefits. The following proviso permits credit where the employer must provide the supplies under law. The law does not settle whether that proviso also reaches membership under clause (ii).
17(5)(c)Works contract construction
works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract serviceSection 17(5)(c)
The bar covers works contract services for construction of immovable property other than plant and machinery. A works contract service used for further supply of works contract service falls within the express exception.
Questions to answer on the file2 questions
17(5)(d)Own-account construction
on his own account including when such goods or services or both are used in the course or furtherance of businessSection 17(5)(d)
The bar covers goods and services for own-account construction of immovable property other than plant and machinery, including business use. The law does not settle what construction on own account means. The plant and machinery substitution is deemed effective from 1 July 2017.
Questions to answer on the file4 questions
17(5), Explanations 1 and 2Construction and deemed wording
shall be construed and shall always be deemed to have been construed as a reference toSection 17(5), Explanations 1 and 2
Construction under clauses (c) and (d) includes reconstruction, renovation, additions, alterations and repairs to the extent capitalised to the property. Explanation 2 requires plant or machinery in clause (d) to be read as plant and machinery despite contrary judgments or orders. Explanation 2 took effect from 1 October 2025.
17(5)(e) and (f)Composition and non-resident supplies
goods or services or both received by a non-resident taxable person except on goods imported by himSection 17(5)(e) and (f)
No credit is available on supplies on which tax was paid under section 10. Supplies received by a non-resident taxable person are also blocked, except goods imported by that person.
Questions to answer on the file2 questions
17(5)(fa) and (g)Corporate responsibility and consumption
goods or services or both used for personal consumptionSection 17(5)(fa) and (g)
The bar covers supplies used or intended for corporate social responsibility obligations under section 135 of the Companies Act, 2013, from 1 October 2023. It also covers personal consumption. The law does not settle the meaning of personal consumption or whose consumption counts.
Questions to answer on the file3 questions
17(5)(h) and (i)Goods lost or disposed of and specified tax
any tax paid in accordance with the provisions of section 74 in respect of any period up to Financial Year 2023-24Section 17(5)(h) and (i)
No credit is available for goods lost, stolen, destroyed, written off, gifted or supplied as free samples. Clause (i) also blocks tax paid under section 74 for the stated periods. Footnote 6 gives no commencement date for that substituted wording.
Questions to answer on the file2 questions
17(6)Prescribed attribution
The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed.Section 17(6)
The Government may prescribe attribution for mixed business and other use under sub-section (1). The same power covers mixed taxable and exempt use under sub-section (2).
Questions to answer on the file2 questions
17, final ExplanationPlant and machinery
the expression "plant and machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural supportSection 17, final Explanation
The definition covers fixed apparatus, equipment and machinery used for outward supplies and includes their foundations and structural supports. It excludes land, buildings and other civil structures, telecommunication towers and pipelines outside factory premises. It applies to this Chapter and Chapter VI.
Questions to answer on the file4 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
Food, beverages and the other supplies named in clause (b)(i) 17(5)(b)(i) and its proviso
Questions to answer on the file3 questions
Membership of a club, health and fitness centre 17(5)(b)(ii)
Questions to answer on the file1 question
Travel benefits extended to employees on vacation 17(5)(b)(iii) and its proviso
Questions to answer on the file1 question
What construction includes Explanation 1 to 17(5)
Questions to answer on the file2 questions
Supplies received by a non-resident taxable person 17(5)(f)
Questions to answer on the file3 questions
Personal consumption 17(5)(g)
Questions to answer on the file1 question
Tax paid under section 74 17(5)(i)
Questions to answer on the file3 questions
Frequently asked questions
Can a financial institution withdraw its monthly option during the year?
The option cannot be withdrawn during the remaining financial year. The fifty per cent. restriction does not apply to tax on supplies between registrations having the same Permanent Account Number.
Section 17(4)
When does the works contract exception apply?
Clause (c) excepts a works contract service used as an input service for further supply of works contract service. Its construction bar separately excludes plant and machinery from the immovable property description.
Section 17(5)(c)
Does the employer-obligation proviso reach club membership?
The law does not settle whether the proviso following clause (b)(iii) reaches membership under clause (b)(ii). The proviso speaks of supplies an employer is obliged by law to provide.
Section 17(5)(b)
Amendment history
The CBIC text carries 10 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought the section into force | the Act itself | 1st July, 2017 | |
| 1 | inserted the Explanation to sub-section (3) | s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)[2] | 1st February, 2019 |
| 2 | substituted clauses (a), (aa) and (ab) of sub-section (5) for the earlier clause (a) on motor vehicles and other conveyances | s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)[2] | 1st February, 2019 |
| 3 | substituted clause (b) of sub-section (5) | s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)[2] | 1st February, 2019 |
| 4 | substituted the exception in the Explanation to sub-section (3) for "except those specified in paragraph 5 of the said Schedule" | s.139 of The Finance Act 2023 (No. 8 of 2023), vide Notification No. 28/2023-C.T. dated 31st July, 2023[3][4] | 1st October, 2023 |
| 5 | inserted clause (fa) of sub-section (5) on corporate social responsibility | s.139 of The Finance Act 2023 (No. 8 of 2023), vide Notification No. 28/2023-C.T. dated 31st July, 2023[3][4] | 1st October, 2023 |
| 6 | substituted the words in clause (i) of sub-section (5) with "section 74 in respect of any period up to Financial Year 2023-24" | s.119 of The Finance (No. 2) Act, 2024 (No. 15 of 2024), dated 16.08.2024[5][6] | 1st November, 2024, vide Notification No. 17/2024-Central Tax dated 27th September, 2024; the footnote itself gives only the Act's date |
| 7 | substituted "plant and machinery" in clause (d) of sub-section (5) | s.124 of the Finance Act, 2025 (No. 7 of 2025)[7][8] | deemed with effect from 1st July, 2017, as the footnote records; section 124 itself came into force on 1st October, 2025, vide Notification No. 16/2025-Central Tax dated 17th September, 2025 |
| 8 | renumbered the Explanation to clauses (c) and (d) as Explanation 1 | s.124 of the Finance Act, 2025 (No. 7 of 2025)[7][8] | 1st October, 2025, vide Notification No. 16/2025-Central Tax dated 17th September, 2025 |
| 9 | inserted Explanation 2 to clause (d) | s.124 of the Finance Act, 2025 (No. 7 of 2025)[7][8] | 1st October, 2025, vide Notification No. 16/2025-Central Tax dated 17th September, 2025 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 16 | Section 16 16(1) overridden by 17(5) | 17(5) "Notwithstanding anything contained in sub-section (1) of section 16" |
| Section 18 | Section 18 18(1) overridden by 17(5) | 17(5) "and sub-section (1) of section 18, input tax credit shall not be available in respect of the following" |
| Rule 42 of the CGST Rules, 2017 | 17(3) prescribed by rule 42 of the CGST Rules 2017 | 17(3) "shall be such as may be prescribed" |
| Rule 38 of the CGST Rules, 2017 | 17(4) prescribed by rule 38 of the CGST Rules 2017 | 17(4) "avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit" |
| Section 10 | 17(5)(e) requires Section 10 | 17(5)(e) "goods or services or both on which tax has been paid under section 10" |
| Section 74 | 17(5)(i) requires Section 74 | 17(5)(i) "any tax paid in accordance with the provisions of section 74 in respect of any period up to Financial Year 2023-24" |
| Section 16 of the IGST Act, 2017 | 17(5) credit exclusions limits Section 16 of the IGST Act, 2017(2) | IGST 16(2) "Subject to the provisions of sub-section (5) of section 17" |
| Section 16 of the IGST Act, 2017 | 17(2) zero-rated supply meaning defined by Section 16 of the IGST Act, 2017(1) | 17(2) "taxable supplies including zero-rated supplies" |
| Section 20 of the IGST Act, 2017 | 17 integrated-tax application applied through Section 20 of the IGST Act, 2017(iv) | IGST 20(iv) "input tax credit" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (20)
| Number | Date | Subject |
|---|---|---|
| Circular No. 240/34/2024-GST | 31 December 2024 | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform |
| Circular No. 241/35/2024-GST | 31 December 2024 | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract |
| Circular No. 231/25/2024-GST | 11 September 2024 | Clarification on availability of input tax credit in respect of demo vehicles. |
| Circular No. 214/08/2024-GST | 26 June 2024 | Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value |
| Circular No. 217/11/2024-GST | 26 June 2024 | Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. |
| Circular No. 219/13/2024-GST | 26 June 2024 | Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 |
| Circular No. 183/15/2022-GST | 27 December 2022 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 |
| Circular No. 184/16/2022-GST | 27 December 2022 | Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 |
| Circular No. 170/02/2022-GST | 6 July 2022 | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
| Circular No. 172/04/2022-GST | 6 July 2022 | Clarification on various issue pertaining to GST |
| Circular No. 125/44/2019-GST | 18 November 2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument |
| Circular No. 123/42/2019-GST | 11 November 2019 | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. |
| Circular No. 92/11/2019-GST | 7 March 2019 | Circular clarifying various doubts related to treatment of sales promotion scheme under GST |
| Circular No. 79/53/2018-GST | 31 December 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 72/46/2018-GST | 26 October 2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines |
| Circular No. 59/33/2018-GST | 4 September 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 48/22/2018-GST | 14 June 2018 | Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers. |
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 33/07/2018-GST | 23 February 2018 | Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.. |
| Circular No. 1/01/2017-Compensation Cess | 26 July 2017 | Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports. |
Notifications (14)
| Number | Date | Subject |
|---|---|---|
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 02/2022-Central Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument |
| Notification No. 02/2022-Integrated Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument |
| Notification No. 02/2022-Union Territory Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument |
| Notification No. 02/2019-Central Tax | 29 January 2019 | Seeks to bring into force the CGST (Amendment) Act, 2018. |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 39/2018-Central Tax | 4 September 2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 amended by a later instrument |
| Notification No. 11/2017-Central Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under CGST Act amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 08/2017-Integrated Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under IGST Act amended by a later instrument |
| Notification No. 11/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under UTGST Act amended by a later instrument |
Unsettled questions
The words of section 17 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What makes a use of goods or services a use "for the purpose of any business"?
- Does the proviso that follows clause (b)(iii) reach clause (b)(ii) as well? It is placed after clause (iii) but speaks of "such goods or services or both", and clauses (ii) and (iii) are joined by "and".
- What makes construction of an immovable property "on his own account" under clause (d)? The clause turns on the phrase and nowhere defines it.
- What is use "for personal consumption" under clause (g), and whose consumption counts? The clause blocks the credit on the phrase alone and the Act does not define it.
See also
- Section 16 of the CGST Act, 2017: eligibility and conditions for taking input tax credit
- Section 18 of the CGST Act, 2017: availability of credit in special circumstances
- Rule 42 of the CGST Rules, 2017: manner of determination of input tax credit in respect of inputs or input services and reversal thereof
- Rule 43 of the CGST Rules, 2017: manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
- Rule 38 of the CGST Rules, 2017: claim of credit by a banking company or a financial institution
References
- Central Board of Indirect Taxes and Customs. "Section 17. Apportionment of credit and blocked credits". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 10. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnotes 1, 2 and 3.
- The Finance Act, 2023. Cited in CBIC footnotes 4 and 5.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnotes 4 and 5.
- The Finance (No. 2) Act, 2024. Cited in CBIC footnote 6.
- Notification No. 17/2024-Central Tax, dated 27 September 2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024. Cited in CBIC footnote 6.
- The Finance Act, 2025. Cited in CBIC footnotes 7, 8 and 9.
- Notification No. 16/2025-Central Tax, dated 17 September 2025: Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force. Cited in CBIC footnotes 7, 8 and 9.
External links
- CGST Act, 2017, Section 17 on the CBIC tax information portal