Blocked Input Tax Credit

(Tax Code: (BL) Purchase with GST incurred but cannot claim input tax)

1. Local purchased or imported passenger motor cars including hiring of passenger car (includes hire and drive, hire and no driver) and supply of goods or services relating to repair, maintenance and refurbishment
2. Club subscription fee (recreation and sports only)
3. Medical and personal accident premium/insurance
4. Medical expenses (e.g: acupuncture, medical aids, etc.)
5. Family expenses / benefits
6. Entertainment expenses for family members and potential clients
(Note: Entertainment expenses for employees and existing clients can claim input tax)

Passenger Motor Car
A Motor car of a kind normally used on public roads that is constructed or adapted for carrying not more than nine passengers including the drivers and unladen weight of which does not exceed three thousand kilograms.

[GST DG's Decisions]