Vikram Energy Pvt. Ltd., a registered supplier of Thiruvananthapuram (Kerala), is a manufacturer of Goods. The company provides the following information pertaining to GST paid on input supplies made during the month of

Computation of Input Tax Credit available to Vikram Energy Pvt. Ltd. for the month of November, 2025 S. No. Particulars Eligible ITC (₹) (i) Raw material purchased from a registered dealer of Karnataka for which Invoice is missing [ITC cannot be taken since invoice is missing and delivery challan is not a valid document to avail ITC as per section 16(2)(a)] Nil (ii) Work contractor's service used for repair of factory building [ITC is blocked on work contract services when supplied for construction of an immovable property. However, "construction" includes only that repair which are capitalized along with the said immovable property. Since, the repair of building in this case is debited to P&L A/c and the same does not amount to "construction" and hence ITC thereon is available.] 36,000 (iii) Motor Vehicle purchased for transportation of goods [ITC available, since it is not blocked under section 17(5)] 4,50,000 (iv) Membership fees paid for Health and Fitness Club of its employees [ITC is respect of fees paid for health and fitness club is blocked u/s 17(5) of the CGST Act, 2017] Nil (v) Goods used for providing services during free warranty period [Inputs are used in the course or furtherance of business and hence, ITC thereon is allowed] 84,000 Total ITC Available 5,70,000