https://www.taxtmi.com/manuals?id=7952 Section 17(5) establishes a categorical bar on the availability of input tax credit for goods that are lost, stolen, destroyed, written off, or disposed of by way of gift or as free samples, excluding these events from the general entitlement to credit under the GST ITC framework. en-us Wed, 06 Aug 2025 15:45:00 +0530 Mon, 11 Aug 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7952 Section 17(5) establishes a categorical bar on the availability of input tax credit for goods that are lost, stolen, destroyed, written off, or disposed of by way of gift or as free samples, excluding these events from the general entitlement to credit under the GST ITC framework. Manuals GST Wed, 06 Aug 2025 15:45:00 +0530 https://www.taxtmi.com/manuals?id=7952