| Section | Interpretation |
| 17(5)(a) | Motor vehicles and other conveyance except(a) making the following taxable supplies namely:-
i) further supply of vehicles ii) Transportation of passengers iii) Training of driving flying (b) For transportation of goods |
| 17(5)(b) | i) Foods, beverages, outdoor catering, beauty treatment, health products, cosmeticException: – if these goods are used by registered person for giving taxable supplies for same goods
ii) Membership of club, health and fitness centre which do not include trade unions iii) Rent a cab, life and health insurance Exception:- 1) govt notifies employer has to provide service to employees 2) if these goods are used by registered person for giving taxable supplies iv) Travel benefits to employees on vacation such as LTC |
| 17(5)(c) | Work contract services when supplied for construction of immovable property exceptwhere it is input service for further supply of works contract service |
| 17(5)(d) | Goods or services received by a taxable person for construction of an immovable property including when they are used for furtherance of business to the extent of capitalization |
| 17(5)(e) | Goods or services provided to composition person |
| 17(5)(f) | Goods or services received by a non resident taxable person except goods imported by him |
| 17(5)(g) | Personal consumption |
| 17(5)(h) | Goods lost, stolen, destroyed, written off or disposed off by way of gift or sample |
| 17(5)(i) | Any tax paid on the goods confiscated or any levy of penalty |
