1. Time limit to avail Input Tax Credit is over

  2. Taxpayer has not applied for Registration within 30 days from date of becoming liable to register

  3. Buyer has not made payment within 180 days from the date of issue of invoice

  4. Buyer uses goods or services for personal consumption and not for business purpose

  5. Taxpayer uses goods or services for providing exempt supplies

  6. Goods are stolen, lost, destroyed or given away as a gift or free samples

  7. On motor vehicles and other conveyances except in certain cases

  8. Goods or services provided relating to:

    • Foods and beverages, outdoor catering, health services, beauty treatment services, cosmetic and plastic surgery.

    • Club memberships, health and fitness centre memberships

    • Rent-a-cab, life insurance, health insurance except when it is mandatory for an employer under any law

    • Travel benefits like leave travel concession provided to employees



  9. Hotel Services – If the dealer’s state of registration is different than the state in which the hotel is located, he cannot claim ITC unless he is also registered in the other state


Read more - What is Input Tax Credit (ITC) under GST?