GST Chapter 9 Part-2 | Input Tax Credit -Section 17 | Goods & Services Tax for BCom & BBA | CWG

Application link :- https://play.google.com/store/apps/de... 📢 *BCOM / BBA Students* Welcome to **GST Chapter 9 – Input Tax Credit (Part 2)**. In this video, we will discuss **Section 17 of the CGST Act**, which deals with **Apportionment of Credit and Blocked Credits**, in a simple and exam-oriented manner. ✅ This topic is extremely important for GST examinations and is frequently asked in both **theory and practical questions**. --- ✅ *Topics Covered in This Lecture* 🔹 *1️⃣ Quick Revision of Input Tax Credit (ITC)* Meaning of ITC Conditions for claiming ITC Importance of ITC in GST --- 🔹 *2️⃣ Section 17 – Apportionment of Credit* ✔ Credit used for business and non-business purposes ✔ Credit used for taxable and exempt supplies ✔ Proportionate reversal of ITC --- 🔹 *3️⃣ Blocked Credits [Section 17(5)]* 🚫 Motor Vehicles 🚫 Food & Beverages 🚫 Outdoor Catering 🚫 Beauty Treatment 🚫 Health Services 🚫 Membership of Clubs 🚫 Travel Benefits to Employees 🚫 Works Contract Services 🚫 Goods Lost, Stolen, Destroyed or Gifted --- 🔹 *4️⃣ Exceptions to Blocked Credit* ✔ Situations where ITC is allowed ✔ Important provisions and exemptions --- 🔹 *5️⃣ Practical Examples* Easy examples for understanding blocked credit Real-life GST scenarios Exam-oriented illustrations --- 🔹 *6️⃣ Important Exam Questions* ✔ Frequently asked theory questions ✔ Conceptual questions based on Section 17 ✔ Practical GST cases --- 🎯 *Who Should Watch This Video?* ✔ BCom Students ✔ BBA Students ✔ GST Learners ✔ Commerce Students preparing for exams ✔ Beginners in GST --- 🔥 *Why This Lecture is Important?* ✅ Frequently Asked Exam Topic ✅ Important GST Provision ✅ Helps in Understanding ITC Restrictions ✅ Covers Section 17 Completely ✅ Exam-Oriented Explanation --- 🎓 *Join GST Classes* 📚 Complete GST Course Available 📱 Learn on *Commerce Wale Guruji App* 👉 [https://play.google.com/store/apps/de...](https://play.google.com/store/apps/de...) 🎉 Special Discounts Available on Courses --- 📲 *Join Telegram for Notes & Updates* 👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom) --- 👍 *Like | Share | Subscribe* If this lecture helped you, please: ✅ LIKE the Video ✅ SHARE with Friends ✅ SUBSCRIBE to *CWG for BCOM* ✅ Press the Bell Icon #GST #InputTaxCredit #ITC #Section17 #BlockedCredit #BCOM #BBA #CWGforBCOM #GSTIndia #CommerceStudents --- 📚 *GST Full Playlist:* Complete Chapter-wise GST Lectures for BCOM & BBA Students. 📱 *Commerce Wale Guruji App:* [https://play.google.com/store/apps/de...](https://play.google.com/store/apps/de...) 📲 *Telegram Channel:* [https://t.me/cwgforbcom](https://t.me/cwgforbcom) 🔔 *Subscribe CWG for BCOM* for complete BCOM/BBA preparation, notes, PYQs, important questions, and exam-oriented lectures.