Which input tax credits are permanently blocked under Section 17(5)?

Section 17(5) of the CGST Act, 2017 blocks ITC on the following, subject to the exceptions in the section:

• Motor vehicles seating up to 13 persons (including the driver), unless used for further supply, passenger or goods transport, or driver training; similar rules apply to vessels and aircraft.
• Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, unless the same category of service is supplied onward or the law obliges you to provide it to employees.
• Club membership, health and fitness centre membership, and travel benefits given to employees on vacation.
• Rent-a-cab, life and health insurance, where the business is not obliged by law to provide it or does not supply the same service onward.
• Works contract and construction services for immovable property (other than plant and machinery), except where used for further works contract service; the same applies to goods or services used for construction on your own account, even if used in the business.
• Goods or services on which composition tax is paid.
• Goods or services used for personal consumption.
• Goods lost, stolen, destroyed, written off or given away as gifts or free samples.
• Tax paid on demand cases under sections 74, 129 and 130.

Read the exact wording of each clause on cbic-gst.gov.in before claiming or reversing credit, as the exceptions matter. Confirm your specific cases with your CA.