Input tax credit restrictions clarified: credit allowed for same category outward supplies, composites, or statutory employee obligations. Section 17(5)(b) disallows ITC on specified goods and services (food, catering, beauty and health services, specified leasing, club memberships, travel benefits, insurance) but permits credit where the inward supply is used to make an outward taxable supply of the same category or forms part of a taxable composite or mixed supply; additionally, ITC is available where the employer is legally obliged to provide the goods or services, and the term 'leasing' in sub clause (i) is limited to motor vehicles, vessels and aircraft.