Input tax credit blockage: employee travel, composition scheme and non-resident supplies excluded, with limited statutory exceptions.

Input Tax Credit is blocked under section 17(5) for specified supplies: travel benefits to employees (except where employer is legally obliged to provide them), supplies taxed under the composition scheme, and supplies received by non-resident taxable persons except for goods imported by them. The provision lists categorical exclusions with narrow statutory exceptions that must be applied when determining eligible input tax credit.

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