Answer: Pl see section 17(5)(b) of CGST Act

Section 17(5)(b) of CGST Act 2017…. , input tax credit shall not be available in respect of the following, namely:—

….

(b) the following supply of goods or services or both:—

—

(iii) rent-a-cab, life insurance and health insurance except where —

(A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or

(B) such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and

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