Determine the amount of Input Tax Credit (ITC) admissible to JKL Ltd., in the month of September, 2018 in respect of various inward supplies during the month from the following information. Assume that all the conditions

Calculation of Input Tax Credit (ITC) available to JKL Ltd. for the month of September, 2018 Particulars of items with Amount of GST Amount (₹) Health Insurance of permanent factory employees, as per policy of company Note: As per section 17(5)(b)(iii) ITC is not available until and unless it is as per compulsory Government policy. Here it is only as per Company policy, therefore, ITC is not available. NIL Raw materials for which invoice received and GST paid for full amount but only 90% of material received during the month and remaining 10% will be received in next month (October, 2018) Note: As per proviso to section 16(2), ITC will be available when the last lot will be received, hence entire ITC will be available in October, 2018. NIL Work contractor's service used for installation of plant and machinery of ₹1,18,000 Note: As per section 17(5)(c) ITC will not be available for works contract services when supplied for construction of an immovable property other than plant and machinery. Since it is for plant and machinery, the ITC is available. 1,18,000 Goods purchased against valid invoice from PQR Ltd. Note: ITC shall be admissible in month of September, 2018 even if payment is made by JKL Ltd. in the month of November, 2018 as payment is made within 180 days' period. 50,000 Purchase of car used by director for the business meetings only Note: As per section 17(5)(a) input tax credit shall not be available in respect of Motor Vehicle (Car) for director even for business use only. NIL Total input tax credit available 1,68,000