Input Tax Credit negative list restricts credit for certain vehicles, personal consumption, specified services and construction-related supplies.

A negative list disallows Input Tax Credit on specified items: certain motor vehicles except where supplied in the ordinary course of business or used for passenger/goods transport or driving training; goods/services relating to food, catering, personal care, insurance, club membership and employee travel when primarily for personal use; goods/services acquired by a principal for works contracts resulting in construction of immovable property other than plant and machinery; goods used in such construction whose property is not transferred; supplies where tax is paid under alternate provisions; and goods/services used for private consumption.

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