• Input
• raw material
• goods used in factory, office
• mobile phones provided to employees
• stationery, and other consumables
• safety material
• goods used in erection commissioning of plant and  Machinery
• Capital Goods
• Furniture, Office Equipment
•Motor Vehicle used for transportation of goods
• Structures, structural supports
• All Input Services

• Goods/Services used for effecting exempt supplies
• Goods lost, stolen, destroyed, written off, gifted , provided free of cost,
• Goods used for construction of land, building or any other civil structure, telecommunication tower, pipeline laid outside the factory.
• food and beverages, outdoor catering unless the same is used for the purposes of further business in F&B
• Motor vehicles unless used for transportation of goods
• Goods/ Services used for personal consumption
• Tax paid after demand made by department
• Tax paid on detention, seizure on goods and conveyance in transit.
• Tax paid on goods or conveyance confiscated.
• GST paid under the composition scheme
• beauty treatment,
• health services, cosmetic and plastic surgery
• membership of a club, health and fitness center
• Bus transport to employees, auditors or others in relation to business
• rent-a-cab, life insurance, health insurance except where obligatory as per government notification.
• travel benefits extended to employees on vacation such as leave or home travel concession.

• Works Contract Services, Construction services for construction of immovable property even when used in course or furtherance of business.Conditions for claim input credit