Page 176 - GSTL_26th March 2020_Vol 34_Part 4

686 GST LAW TIMES [ Vol. 34
(v) The said supply of goods or services or both are used or intended to
be used in the course or furtherance of his business; and
(vi) Has furnished the return under Section 39.
16.3 In the facts of the present case, there is no dispute that the appel-
lant had not fulfilled the aforesaid conditions. However, we note that Section 17
of the Central Goods and Services Tax Act, 2017 and HSGST, Act, 2017 provides
certain restrictions and according to which input tax credit on certain goods or
services or both are not admissible. Section 17 of the Acts, ibid reads as under :
16.4 Section 17. Appointment of credit and blocked credits. -
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(5) Notwithstanding anything contained in sub-section (1) of Section 16
and sub-section (1) of Section 18, input tax credit shall not be available in
respect of the following, namely :-
(a) motor vehicles and other conveyances except when they are
used -
(i) for making the following taxable supplies, namely :-
(A) further supply of such vehicles or conveyances ;
or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating
such vehicles or conveyances;
(ii) for transportation of goods;
(b) the following supply of goods or services or both -
(i) food and beverages, outdoor catering, beauty treatment,
health services, cosmetic and plastic surgery except
where an inward supply of goods or services or both of a
particular category is used by a registered person for
making an outward taxable supply of the same category
of goods or services or both or as an element of a taxable
composite or mixed supply;
(ii) membership of a club, health and fitness centre;
(iii) rent-a-cab, life insurance and health insurance except
where -
(A) the Government notifies the services which are
obligatory for an employer to provide to its em-
ployees under any law for the time being in force;
or
(B) such inward supply of goods or services or both
of a particular category is used by a registered
person for making an outward taxable supply of
the same category of goods or services or both or
as part of a taxable composite or mixed supply;
and
(iv) travel benefits extended to employees on vacation such
as leave or home travel concession;
16.5 We have also noted that certain amendment in the Central Goods

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