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of <h1>Input Tax Credit Blocked on Employee Travel, Composition Scheme Supplies Under Section 17(5) GST Rules</h1> Input tax credit (ITC) is blocked for certain supplies including travel benefits to employees, tax paid under the composition scheme, and supplies received by non-resident taxable persons except on imported goods. Specifically, ITC is not available for employee travel benefits such as leave or home travel concessions unless the employer is legally obligated to provide them. Additionally, ITC cannot be claimed on goods or services taxed under the composition scheme or received by non-resident taxable persons except for imported goods. These restrictions are outlined under Section 17(5) of the relevant GST provisions, overriding general ITC eligibility rules.
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