ITC is not available in some cases as mentioned in section 17(5) of CGST Act, 2017. Some of them are as follows:
a. motor vehicles and other conveyances except under specified circumstances.
b. goods and/or services provided in relation to:. Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, except under specified circumstances;
ii. Membership of a club, health and fitness center;
iii. Rent-a-cab, life insurance, health insurance
except where it is obligatory for an employer
under any law;
iv. Travel benefits extended to employees on
vacation such as leave or home travel concession;
c. Works contract services when supplied for
construction of immovable property, other than
plant & machinery, except where it is an input service
for further supply of works contract;
d. Goods or services received by a taxable person for
construction of immovable property on his own
account, other than plant & machinery, even when
used in course or furtherance of business;
e. Goods and/or services on which tax has been paid
under composition scheme;
f. Goods and/or services used for private or personal
consumption, to the extent they are so consumed;
g. Goods lost, stolen, destroyed, written off, gifted, or
free samples;
h. Any tax paid due to short payment on account
of fraud, suppression, mis-declaration, seizure,
detention.
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