GST Input Tax Credit (ITC) Calculator
Calculate eligible ITC and identify blocked credits under Section 17(5).
This tool helps estimate eligible Input Tax Credit (ITC) after subtracting blocked credits under Section 17(5) of the CGST Act. ITC available = GST paid on inputs/input services - Blocked credits - Ineligible portion.
Blocked credits u/s 17(5)
Enter GST amount paid on items where ITC is restricted
ITC Computation
Total GST paid₹ 0
Less: Blocked credits₹ 0
Eligible ITC₹ 0
ITC % of total0%
ITC must be claimed in GSTR-3B within the time limit prescribed under Section 16(4). Always reconcile against GSTR-2B before claiming.
Common blocked credits under Section 17(5)
- Motor vehicles ≤ 13 seats (except for further supply, transportation, or driving school)
- Food, beverages, outdoor catering, beauty treatment, health services
- Membership of clubs, health and fitness centres
- Rent-a-cab, life insurance, health insurance (unless obligatory under law)
- Travel benefits to employees on vacation (LTC, home travel)
- Works contract services for construction of immovable property (own use)
- Goods/services for personal consumption
- Goods lost, stolen, destroyed, written off, or given as free samples / gifts
- Tax paid under Section 74 (fraud), 129 (detention) or 130 (confiscation)
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
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