Delhi GST Act Section 17: Rules on Input Tax Credit Apportionment, Blocked Credits, and Exclusions for Specific Items

Section 17 of the Delhi Goods and Services Tax Act, 2017, outlines the provisions for apportionment of input tax credit (ITC) and blocked credits. It specifies that ITC is limited to the portion attributable to business purposes or taxable supplies, including zero-rated supplies. Certain supplies, such as those for exempt transactions, are excluded. Financial institutions can opt for a fixed ITC percentage. ITC is not available for specific items, including motor vehicles, personal consumption, and certain services unless used for specified taxable supplies. The government may prescribe methods for credit attribution, and "plant and machinery" is defined with exclusions.

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