Rat

Nature of Expense Whether Reverse Whether

e of
Charge
regd supplie Eligible
(If supply
Tax r will for Input Cred
is unregd supplie
levy tax it
r)

Salary, Wages and Bonus

0% No No No
paid to employee

Electricity Bill 0% No No No

Water Charges/Plain
0% No No No
Water

Bank Interest 0% No No No

Rent Deposits 0% No No No

Other Deposits 0% No No No

Petrol/Diesel/CNG/Kerose
0% No No No
ne Expenses

Liquor Expenses 0% No No No

Registration Fees
0% No No No
(ROF/ROC etc.)

Bad Debts 0% No No No

Donation 0% No No No

Labour Welfare
Contribution to 0% No No No
Government
Fine & Penalties 0% No No No

Conveyance Expenses –
Non AC Taxi, Auto, Bus, 0% No No No
Train

Rent paid for residential

0% No No No
use

Newspapers & Magazines 0% No No No

Remuneration to Directors
0% No No No
and Others

Conveyance Expenses –
Radio Taxi like Ola, Uber 5% Yes Yes Yes
or other
AC Vehicles

Payment to Goods
5% No Yes Yes
Transport Agency

Travelling in Train by AC
5% Yes Yes No
or First Class

Job Work/Labour Charges

5% Yes Yes Yes
for textile yearn and textile
fabrics

Job Work/Labour Charges

5% Yes Yes Yes
for diamond, jewellery and
precious metal

Job Work/Labour Charges

for printing of books, 5% Yes Yes Yes
journals
and periodicals
Food & Beverage
Expenses (Non AC 12% Yes Yes No
Restaurant)

Room Rent in a
hotel/lodge (Rs. 1,000 to 12% Yes Yes Yes
Rs, 2,500)

Fuel (Furnace Oil/LPG) 18% Yes Yes Yes

Sales Promotion/Business
18% Yes Yes Yes
Promotion

Food & Beverage

18% Yes Yes No
Expenses (AC Restaurent)

Mineral Water 18% Yes Yes Yes