https://www.taxtmi.com/acts?id=22374 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. en-us Thu, 22 Sep 2016 16:58:34 +0530 Thu, 22 Sep 2016 16:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22374 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. Act-Rules Bills Thu, 22 Sep 2016 16:58:34 +0530 https://www.taxtmi.com/acts?id=22374