Input Tax Credit (ITC) Eligibility Checker
Pick an expense category and the tool tells you whether ITC is available, blocked under Section 17(5), or conditional. Built from the actual blocked-credit list — motor vehicles, food & beverages, club memberships, construction, personal consumption, etc.
What this covers
- Full Section 17(5) blocked-credit coverage
- Conditional categories (e.g. transport with onward supply)
- Reverse-charge cases handled
- Capital goods rules included
- One-line citation per result for record-keeping
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings — encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Profinss.