Blocked credits under Section 17(5) are expenses where ITC is simply not allowed. Claiming them invites reversal and interest.
Common blocks
Motor vehicles, certain food and beverage, club memberships and more.
Construction
ITC on works contract and immovable property is largely blocked. This is central to blocked credits Section 17(5) and how the rule plays out in practice.
Know before claiming
Screen purchases against the blocked list before taking credit.
GST support across Delhi NCR
Whether you need ITC reconciliation in Ghaziabad, GST return filing in Faridabad, GST consultant in Greater Noida and ITC reconciliation in Noida, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.
Frequently asked
Why does blocked credits Section 17(5) matter for my business?
Getting blocked credits Section 17(5) right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.
Talk to a GST specialist
Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.