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**BCOM / BBA Students**
Welcome to **GST Chapter 9 – Input Tax Credit (Part 2)**.
In this video, we will discuss **Section 17 of the CGST Act**, which deals with **Apportionment of Credit and Blocked Credits**, in a simple and exam-oriented manner.

This topic is extremely important for GST examinations and is frequently asked in both **theory and practical questions**.

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# **Topics Covered in This Lecture**

### **1⃣ Quick Revision of Input Tax Credit (ITC)**

* Meaning of ITC
* Conditions for claiming ITC
* Importance of ITC in GST

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### **2⃣ Section 17 – Apportionment of Credit**

Credit used for business and non-business purposes

Credit used for taxable and exempt supplies

Proportionate reversal of ITC

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### **3⃣ Blocked Credits [Section 17(5)]**

Motor Vehicles

Food & Beverages

Outdoor Catering

Beauty Treatment

Health Services

Membership of Clubs

Travel Benefits to Employees

Works Contract Services

Goods Lost, Stolen, Destroyed or Gifted

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### **4⃣ Exceptions to Blocked Credit**

Situations where ITC is allowed

Important provisions and exemptions

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### **5⃣ Practical Examples**

* Easy examples for understanding blocked credit
* Real-life GST scenarios
* Exam-oriented illustrations

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### **6⃣ Important Exam Questions**

Frequently asked theory questions

Conceptual questions based on Section 17

Practical GST cases

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# **Who Should Watch This Video?**

BCom Students

BBA Students

GST Learners

Commerce Students preparing for exams

Beginners in GST

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# **Why This Lecture is Important?**

Frequently Asked Exam Topic

Important GST Provision

Helps in Understanding ITC Restrictions

Covers Section 17 Completely

Exam-Oriented Explanation

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