(1) Notwithstanding anything contained in this Act, a registered person shall not be entitled to reclaim or deduct input tax paid on – 5(a) the goods 6[or services] used or to be used for any purpose other 7 for taxable supplies made or to be made by him; any other goods or services which the 2[Board with the approval of the Federal Minister-in-charge] may, by a notification in the official Gazette, specify 8[;9[]] 10[(c)] 11[***] the goods under 12 sub-section of section 3 13.
1[(ca) the goods 2[or services] in respect of which sales tax has not been deposited in the Government treasury by the respective supplier;]
purchases, in respect of which a discrepancy is indicated by CREST or input tax of which is not verifiable in the supply chain;] 4[(d) fake invoices; 5 purchases made by such registered person, in case he fails to furnish the information required by the Board through a notification issued under sub-section (5) of section 26 [;] 6[(f) goods and services not related to the taxable supplies made by the registered person.] 7[(g) goods and services acquired for personal or non-business consumption;] 8[(h) goods used in, or permanently attached to, immovable property, such as building and construction materials, paints, electrical and sanitary fittings, pipes, wires and cables, but excluding 9[pre-fabricated buildings and] such goods acquired for sale or re-sale or for direct use in the production or manufacture of taxable goods; 10[]] 11[(i) vehicles falling in Chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969), parts of such vehicles, electrical and gas appliances, furniture furnishings, office equipment (excluding electronic cash registers), but excluding such goods acquired for sale or re-sale] 12[;]