(i) RIL bought a car for its director’s use. Since input tax for passenger motor cars is blocked, RIL is not eligible to claim input tax credit on the purchase of the passenger motor car .
(ii) Rana Motors is a motor car dealer. The company imports and purchases motor cars from manufacturer Any GST incurred on the acquisition of the cars for stock in trade is claimable as input tax credit.

(i) ITC on inward supply of foods and beverages available to restaurants and outdoor caterers for
making outward supply of food and beverages is not blocked as per section 17(5).
(ii) ITC on inward supply of beauty treatment available to supplier of beauty services.

(i) RIL organised an annual dinner for their distributors in a banquet hall. RIL paid for food and beverages, outdoor catering and renting of banquet hall. RIL is only allowed to claim the input tax incurred on renting of banquet hall only.
(ii) While working, Ali, a director of RIL had a stroke and was paralysed. He was recommended a
double fowler bed by the physician. RIL bought the double fowler bed for him and was charged GST on the purchase of the bed. The GST paid on the bed is claimable as input tax credit

(i) A company organizing a conference of dealers distributors etc. often avail the supplies of food & beverages, outdoor catering etc. Tax charged to them on such supplies would not be eligible for input tax credit.
ii) Jet airways purchases food and beverages to make outward supply of inflight catering. ITC is not available since not same category of business.