Few cases on circumstances whether blocked credit rules are not applicable i.e. exceptions to blocked credit

Section 17(5) of CGST Act refers to a specific provision under GST covering blocked credits or ineligible ITC. The taxpayer cannot claim ITC while paying output tax when they make purchases listed in this provision. You cannot claim ITC on vehicles purchased for passenger transportation such as- Four-wheeler motor cars or Three-wheelers or auto rickshaws…...