ITC is not available under section 17(5) of CGST Act, 2017

ITC is not available in some cases as mentioned in section 17(5) of CGST Act, 2017. Some of them are as follows:
a. motor vehicles and other conveyances except under specified circumstances.

b. goods and/or services provided in relation to:. Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, except under specified circumstances;

ii. Membership of a club, health and fitness center;
iii. Rent-a-cab, life insurance, health insurance
except where it is obligatory for an employer
under any law;
iv. Travel benefits extended to employees on
vacation such as leave or home travel concession;
c. Works contract services when supplied for
construction of immovable property, other than
plant & machinery, except where it is an input service
for further supply of works contract;
d. Goods or services received by a taxable person for
construction of immovable property on his own
account, other than plant & machinery, even when
used in course or furtherance of business;
e. Goods and/or services on which tax has been paid
under composition scheme;
f. Goods and/or services used for private or personal
consumption, to the extent they are so consumed;
g. Goods lost, stolen, destroyed, written off, gifted, or
free samples;
h. Any tax paid due to short payment on account
of fraud, suppression, mis-declaration, seizure,