Input Tax Credit Calculator

Calculate ITC eligibility, check Section 17(5) blocked credits, and compute ITC reversal under Rule 42/43 for Indian GST.

ITC Eligibility Calculator

Determine your eligible Input Tax Credit and net GST liability for the tax period.

Note: This calculator provides an estimate for educational purposes. Eligible ITC is computed as Total Input Tax + Carry Forward minus Blocked Credits and Reversals. Actual eligibility depends on compliance with Section 16 conditions including possession of valid tax invoice, receipt of goods/services, and filing of returns by the supplier.

Section 17(5) Blocked Credits Checker

Select the categories of purchases where ITC is blocked under Section 17(5) of the CGST Act, and enter the GST amount paid on each.

  • Motor vehicles and conveyances Exception: used for transport of passengers, imparting training on driving/flying/navigating, or by vehicle dealers
  • Food, beverages, outdoor catering Exception: when supplied as an outward taxable supply or as part of an inward supply on which ITC is available
  • Beauty treatment, health services, cosmetic and plastic surgery Exception: when provided as an outward taxable supply
  • Club membership, fitness centre, life insurance, health insurance Exception: when provided as outward supply, or where it is obligatory for employer to provide to employees under law
  • Travel benefits extended to employees on vacation (LTC/LTA) Leave Travel Concession or Leave Travel Allowance
  • Works contract services for construction of immovable property Except where it is an input service for further supply of works contract service
  • Goods or services for construction of immovable property on own account Including when used for furtherance of business, plant and machinery excluded
  • Composition scheme taxpayer Registered persons opting for Composition Scheme under Section 10 cannot claim ITC
  • Goods or services used for personal consumption ITC is only available for goods/services used in the course or furtherance of business
  • Goods lost, stolen, destroyed, written off, or disposed as gift/free sample ITC already availed must be reversed for such goods
  • Tax paid under Section 74, 129, or 130 Tax paid on account of fraud, evasion, seizure, or confiscation
Total Blocked ITC (Section 17(5))
₹ 0.00
How to use: Check the categories that apply to your purchases, then enter the GST amount paid for each. The total blocked ITC shown here can be entered in the "Blocked Credits" field of the ITC Eligibility calculator.

ITC Reversal Calculator (Rule 42/43)

For businesses making both taxable and exempt supplies. Calculate the proportionate ITC reversal attributable to exempt supplies.

Turnover Details

Enter the turnover figures to determine the proportionate split of common credit.

Rule 42/43 Explained: When a business makes both taxable and exempt supplies, ITC that cannot be directly attributed to either category (common credit) must be apportioned. The portion attributable to exempt supplies is reversed. Formula: Common Credit × (Exempt Turnover / Total Turnover). This reversal amount can be entered in the "ITC Reversal" field of the ITC Eligibility calculator.