Kajri Pvt. Ltd., a registered supplier, is engaged in the manufacture of taxable goods. The company provides the following information pertaining to purchase made/services availed by it during the month of August, 2021 :

Computation of Input Tax Credit (ITC) available with Kajri Pvt. Ltd. for the month of August 2021 S. No. Particulars Amount (₹) (i) Raw spices purchase for personal use of directors [ITC is not available on goods used for personal consumption as credit blocked under Section 17(5) of Central Goods and Services Tax Act, 2017.] Nil (ii) Electric machinery purchased for being used in the manufacturing process 2,25,000 (iii) Club Membership fees for employees working in the factory [Covered under Blocked credit in terms of Section 17(5) of Central Goods and Services Tax Act, 2017] Nil (iv) Motor vehicle used for transportation of employee [ITC on motor vehicles for transportation of persons with seating capacity ≤ 13 persons (including the driver) is blocked except when the same are used for (i) making further taxable supply of such motor vehicles (ii) making taxable supply of transportation of passengers (iii) making taxable supply of imparting training on driving such motor vehicles. In the given case, motor vehicle used for transportation of the employee is covered under blocked credit in term of section 17(5) of Central Goods and Services Tax Act, 2017] Nil (v) Payment made to contractor for construction of staff quarter [ITC is not available on goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.] Nil Total available ITC 2,25,000