All Questions › Category: GST Consultancy › 5% category supplier can take ITC 0 Vote Up Vote Down Shoaib Sayyed asked 5 years ago 5% category supplier can take ITC 5% GST supplier..can take ITC Answer the question 1 Answers 0 Vote Up Vote Down ConsultEase Administrator answered 5 years ago If it is not specifically denied then they can take. In some of cases, it is denied. Like in case of Restaurant services ITC is not available. But this is not a general rule or principle. ITC is blocked only when it is specifically denied.