CA Inter GST Revision | ITC | Section 17 (5) Blocked Credit | Input Tax Credit | CA Karan Satija

Welcome back to the CA Inter GST Revision Series — where every important topic is revised in under 10 minutes! In this video, we cover Blocked Credit under Section 17(5) of GST — one of the most scoring and frequently tested theory areas in the CA Inter exam. Section 17(5) lists the specific goods and services on which Input Tax Credit CANNOT be claimed, even if they are used for business. Students regularly lose easy marks here by forgetting the exceptions, so this quick revision locks in the full list and the important carve-outs. In this quick revision you will understand: - What Blocked Credit means and how Section 17(5) overrides Section 16 - ITC on motor vehicles, vessels and aircraft — with key exceptions - Food and beverages, outdoor catering, health and club memberships - Works contract and construction of immovable property - Goods lost, stolen, destroyed, or given as gifts and free samples - Other blocked items and the situations where ITC is still allowed - Important exam points and common traps to avoid This series is designed for CA Inter students appearing in the Sept 2026 and Jan 2027 attempts who want fast, exam-focused revision without wasting time. One topic. Ten minutes. Complete clarity. If this helped you revise faster: 👍 LIKE the video 💬 COMMENT "REVISION" and I will share the complete Revision Series playlist link with you 🔔 SUBSCRIBE so you never miss a topic Let's revise smart and score high! #CAInter #GST #BlockedCredit #Section17 #CAKaranSatija Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: #CAInter #GST #BlockedCredit #Section175 #ITC #CAInterGST #GSTRevision #CAKaranSatija #RevisionSeries #CAInterRevision