Live Webinar on Block Credit under GST- Section 17(5) on 12th December, 2022 at 4.00 P.M. 

Session Details:-

♦ Overview of Section 17(5).

♦ Block credit under section 17(5)

1. Section 17(5)(a):- Block credit of Motor Vehicle, Vessel and Aircraft in details along with the multiple example and reason behind the such block credit.

2. Section 17(5)(b):- Block Credit of Food & beverages, Outdoor catering service, Beauty Treatment, Health Service, Cosmetic and Plastic Surgery, Leasing, Renting, Hiring of motor vehicle, Vessels and Aircraft, Membership of a Club, Health and fitness Centre, Travel benefit to employees on vacation.

3. Section 17(5)(c):- Block Credit of Works Contract Service.

4. Section 17(5)(d):- Block Credit of supplies received for construction of an Immovable properties for Self Use.

5. Section 17(5)(e):- Block Credit of Composition tax paid.

6. Section 17(5)(f):- Block credit of supplies received by Non-Resident taxable person.

7. Section 17(5)(g):- Block Credit of Supplies received for Personal Consumption

8. Section 17(5)(h):- Block Credit of Goods provided by way of Gift or Free Sample.

9. Section 17(5)(i):- Block Credit of Tax paid in pursuance to the certain sections of CGST Act, 2017.

ABOUT THE SPEAKER

CA Amit Harkhani (ACA, B.Com) is  partner of HAPS & Associates based in Mumbai. He is an associate member of institute of chartered accountants of India and a commerce graduate and has over 6 years of post-qualification experience. He heads the indirect tax department of the firm. He provides indirect tax consultancy to various MNC clients and Indian start-ups He is continuously sharing his knowledge by writing blogs on various subjects of GST act & rules. He is scholarly in all the GST matters le litigations, refunds, consultancy, expert opinions on E-commerce applicability, regularly contribute articles on gst on various forums.