🚫 Input Tax Credit (ITC) is not always allowed under GST! Section 17(5) of the CGST Act specifies certain expenses where ITC is blocked, even if used for business purposes. In this video, we explain Section 17(5 – Blocked Credit) in a simple & practical manner, useful for: ✔ Business Owners ✔ Accountants ✔ GST Practitioners ✔ Students & Entrepreneurs ✅ Topics Covered in This Video 🔹 Motor Vehicles (Passenger Vehicles) 🔹 Food & Beverages / Outdoor Catering 🔹 Club, Gym & Fitness Membership 🔹

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