M/s Delta Manufacturers Ltd., a registered company in Gujarat, is engaged in manufacturing of taxable goods. The following transactions took place during the month of July, 2025: (i) Purchased raw materials worth ₹ 10,00

Answer 6(c) Raw Materials - ₹10,00,000 + GST @18% = ₹1,80,000 ITC eligibility: Yes, used in business. However, payment to supplier made within 180 days (date of invoice assumed to be 1st July 2025 → payment on 15th Nov is within 180 days). So, eligible for ITC in August 2025, even no reversal needed as per 2nd proviso to section 16(2) of the CGST Act. Amount eligible = ₹1,80,000 Passenger Vehicle for Director - ₹12,00,000 + GST @ 28% + Cess @12% As per Section 17(5)(a), ITC on motor vehicles for transportation of persons with seating capacity ≤13 is blocked, unless used for further supply of vehicles, training, or transportation of passengers. Director's use is official + personal → not covered by exception. ITC is blocked on both GST and Cess Disallowed ITC = ₹3,36,000 (28%) + ₹1,44,000 (12% Cess) = ₹4,80,000 Outdoor Catering for Factory Staff - ₹50,000 + GST @ 5% As per Section 17(5)(b)(i), ITC on outdoor catering is blocked, unless: It is obligatory under law (e.g., under Factories Act), AND Provided by registered supplier under normal tax scheme In this case, catering is provided by composition dealer → ITC not allowed as per section 17(5)(e) of the CGST Act Disallowed ITC = ₹2,500 Construction Expenses for Additional Floor - ₹5,00,000 + GST @18% As per Section 17(5)(c)/(d), ITC on works contract/construction of immovable property is blocked if it is for own use or including when such goods or services or both are used in the course or furtherance of business and capitalized. Since it's capitalized in books → ITC blocked Disallowed ITC = ₹90,000 Stationery Purchase - ₹25,000 + GST @12% = ₹3,000 Supplier uploaded invoice in GSTR-1, but not reflected in GSTR-2B as on filing date. As per Rule 36(4), ITC can only be claimed if it appears in GSTR-2B. So, ITC not eligible in July, 2025, but can be claimed later when reflected. Temporarily ineligible = ₹3,000