Summarizing the key blockades of Input Tax Credit (ITC) under Section 17(5) of the CGST Act, 2017.

Key Highlights from the Article:Section 17(5)(a) - 

Motor Vehicles: ITC is blocked for motor vehicles designed for transporting persons with a seating capacity of $\le$ 13 (including the driver).Exceptions: Credit is allowed if used for further supply, passenger transportation, or driving training.

Goods Carriage: ITC is fully available for vehicles meant for transporting goods.Section 

17(5)(aa) - Vessels & Aircraft: ITC is generally blocked regardless of seating capacity.Exceptions: Allowed for further supply, passenger transport, training, or transportation of goods.Section 

17(5)(ab) - Services: ITC on insurance, repairs, and maintenance is blocked if the underlying vehicle/vessel/aircraft is blocked.