Understanding Goods and Services for Personal Use in the GST Regime
You cannot avail GST input tax credit (ITC) for the procurement of raw materials in these scenarios:
Personal use of goods and services
Nonsubmission of documentary evidence
Manufacture of exempted goods, and provision of exempted services
You cannot claim ITC on GST applicable raw materials that you procure to manufacture goods and provide services that are not applicable for GST.
To offset the ITC for these goods and services, you must:
Identify the quantity of goods that are for personal consumption. For services obtained for personal purpose, you must associate the service transactions with a GST rule that is set up as GST not recoverable.
Run the Personal Consumption Update ITC program (R75I805).