Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f) & (fa)] - GST Ready Reckoner - GST

Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him Section 17(5) Clauses (f) Received the goods or services by non resident taxable person ITC shall not be available for any tax paid on goods or services or both received by a non resident taxable person (Domestic Purchase ) except on goods imported by him. Example :- Mr. X is a non resident taxable person import the machinery for sale in the exhibition in Delhi trade fare, during the trade fare he availed many services to organize stall in trade fare and hire manpower for selling the machinery. In that case, as per provision mentioned above, Mr. X can availed GST paid at the time of import of machinery, Mr. X can not ITC on inputs or input services taken during the exhibition not available Section 17(5) Clauses (fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013.