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Gstr 3b | ineligible itc under which head we need to show?

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(Querist)
21 March 2019 Ineligible ITC under which head we need to show?

a) (1) As per section 17(5)

or

b) (2) Others.

Please explain which items will come under that particular category?
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
22 March 2019 Ineligible ITC to be shown in under section 17(5).

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