In what cases is input tax not recoverable?

 Input tax is not recoverable in the following cases:

-- When input tax is incurred by a Person for provision

of entertainment services* to anyone not employed

by the Person, including customers, potential

customers, officials, or shareholder or other owners

or investors.

-- Where a motor vehicle was purchased, rented or

leased for use in the business and is available for

personal use by any person.

-- Where goods or services were purchased to be

used by employees for no charge to them and for

their personal benefit including the provision of

entertainment services except -

οοwhere employer is under legal / contractual

obligation to provide such goods / services or

such goods / services are otherwise part of the

documented policy or normal business practices.

οοwhere the provision of goods/services is a

deemed supply.