India’s GST Council recommends removing restrictions on input tax credit for insurance purchased by businesses for employees

India’s GST Council recommends easing several restrictions on blocked input tax credit (ITC). Businesses would be able to claim ITC on health and life insurance purchased for employees, while individuals would still be unable to claim it for insurance covering themselves and their families. ITC would also be allowed for food and drink, hotel rooms costing no more than ₹7,500 per night, and fitness services that businesses resell in the same line of business. Free drug samples and medicines that have expired and are destroyed as required by law would also be included. The motor vehicle ITC issue was referred to a committee of officials for further consideration.