What is Blocked Input Tax Credit in GST?

There are some Goods & Services Tax (GST) you can’t claim even though you have already paid for it when you made your purchases or expenses.

Those GST you can’t claim is called Blocked Input Tax Credit.

No Input Tax Credit is available for the following:

• Supply or importation of passenger car (including lease of passenger car)
• Club subscription fee (recreational or sporting purposes)
• Medical and personal accident insurance premium
• Medical expenses (for example, wheel chair)
• Family benefits for employees
• Entertainment expenses except for employees and existing customers