{"id":8856,"date":"2026-01-07T05:33:17","date_gmt":"2026-01-07T05:33:17","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=8856"},"modified":"2026-01-08T05:02:59","modified_gmt":"2026-01-08T05:02:59","slug":"what-expenses-are-covered-with-blocked-credit-under-gst","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/","title":{"rendered":"What Expenses are Covered With Blocked Credit Under GST?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Understanding_Blocked_Credit_Under_GST\" title=\"Understanding Blocked Credit Under GST\">Understanding Blocked Credit Under GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Legal_Basis_Under_The_GST_Law\" title=\"Legal Basis Under The GST Law\">Legal Basis Under The GST Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Why_Certain_Credits_are_Restricted\" title=\"Why Certain Credits are Restricted?\">Why Certain Credits are Restricted?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Expense_Categories_Covered_Under_Blocked_Credit_under_GST\" title=\"Expense Categories Covered Under Blocked Credit under GST\">Expense Categories Covered Under Blocked Credit under GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Food_Beverages_and_Catering_Expenses\" title=\"Food, Beverages, and Catering Expenses\">Food, Beverages, and Catering Expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Membership_Travel_Employee_Welfare_Costs\" title=\"Membership, Travel, &amp; Employee Welfare Costs\">Membership, Travel, &amp; Employee Welfare Costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Works_Contract_Restrictions\" title=\"Works Contract Restrictions\">Works Contract Restrictions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Exceptions_Where_ITC_Becomes_Available\" title=\"Exceptions Where ITC Becomes Available\">Exceptions Where ITC Becomes Available<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Practical_Impact_on_Indian_Businesses\" title=\"Practical Impact on Indian Businesses\">Practical Impact on Indian Businesses<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#MSMEs_Handling_Blocked_Credit_Reconciliation\" title=\"MSMEs Handling Blocked Credit Reconciliation\">MSMEs Handling Blocked Credit Reconciliation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Compliance_Risks_Due_to_Incorrect_ITC_Claims\" title=\"Compliance Risks Due to Incorrect ITC Claims\">Compliance Risks Due to Incorrect ITC Claims<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/what-expenses-are-covered-with-blocked-credit-under-gst\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Input tax credit is a fundamental benefit which operates as blocked credit under GST but there are certain restrictions to preserve the revenue and to prevent its misuse. Understanding blocked provisions is a way for businesses to plan their purchases, list the price for products and avoid conflicts. This blog explains blocked credit under GST in the form of law, expenses, as well as action in business. It is focused on the real Indian scenarios that are faced by the trader, manufacturer, and service providers.&nbsp;<\/p>\n\n\n\n<p>Clear interpretation of Section 17(5) is accompanied with expense categories, exceptions and compliance risks. Practical examples on the impact of false claims on cash flow and audits. The guidance offers support to be able to make informed decisions, accurate filings, and performing disciplined tracking of credit across operations today nationwide Blocked Credit under GST law framework.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_Blocked_Credit_Under_GST\"><\/span>Understanding Blocked Credit Under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Blocked credit is input tax credit which is not claimable inspite of payment of GST on inward supplies. The restriction is regardless of business use, unless certain exceptions are met. Businesses tend to assume that you can take credit for the amount of GST that has been paid. This assumption will make errors. Blocked credit provisions overrode the general ITC rule.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Basis_Under_The_GST_Law\"><\/span>Legal Basis Under The GST Law<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 17 (5) of the CGST Act contains a list of inward supplies where ITC has been expressly prohibited. The law aims to limit credit in personal consumption, employee-related benefits and capital goods with the non-business use risk. Systems such as MargBooks software assist businesses on tagging expenses at the entry-level correctly so as to avoid a blocked credit claim.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Certain_Credits_are_Restricted\"><\/span>Why Certain Credits are Restricted?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Blocked Credit Under GST framework provides for ITC for outward taxable supplies only for business related. Certain expenses are less clear cut on whether the benefit is business or personal. The law prevents the leakage of revenue and subjective claims by preventing credit. These restrictions increase uniformity from industry to industry, which reduces the risk of litigation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Expense_Categories_Covered_Under_Blocked_Credit_under_GST\"><\/span>Expense Categories Covered Under Blocked Credit under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>ITC is blocked on purchase of motor vehicles including lease and maintenance for transport of persons with seating capacity of up to thirteen. Common Blocked Credit Under GST down situations which are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cars purchased by manufacturers for management travel.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Two-wheelers purchased by traders for the use of sales employees.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Repair and insurance of vehicles used by an office.<\/li>\n<\/ul>\n\n\n\n<p>Exceptions ought to apply to instances when vehicles are employed for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Further supply of vehicles<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transportation of goods<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Driving such vehicles training<\/li>\n<\/ul>\n\n\n\n<p>A logistics company buying trucks for goods transport, can avail ITC. A factory purchasing its cars for directors can&#8217;t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Food_Beverages_and_Catering_Expenses\"><\/span>Food, Beverages, and Catering Expenses<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Blocked Credit Under GST, that is paid on food and beverages are blocked if consumed by the employees. Blocked examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Office lunch arrangements<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tea and snacks for staff<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Festival catering expenses<\/li>\n<\/ul>\n\n\n\n<p>ITC becomes available when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The labour laws require such services.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The employer gets cost back from employees.<\/li>\n<\/ul>\n\n\n\n<p>A service provider, who is distributing free meals but has no statutory obligation to do so, cannot claim ITC. Proper classification in <a href=\"https:\/\/margbooks.com\/online-accounting-software.html\">accounting software<\/a> has the advantage of avoiding unintentional credit claims.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Membership_Travel_Employee_Welfare_Costs\"><\/span>Membership, Travel, &amp; Employee Welfare Costs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Blocked credit under GST is on personal comfort or recreational expenses. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Club memberships<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Health Fitness subscription<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vacation travel benefits<\/li>\n<\/ul>\n\n\n\n<p>Business travel which is booked for employees who are on official duty is still eligible as long as invoices are in company name and purpose is documented. Misclassification is frequent while doing bulk expense booking in MargBooks, particularly among MSMEs that have weak review controls in place.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1-1024x576.png\" alt=\"blocked credit under gst \" class=\"wp-image-8861\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1-1024x576.png 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1-300x169.png 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1-768x432.png 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1-1536x864.png 1536w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1-150x84.png 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-1-1.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Works_Contract_Restrictions\"><\/span>Works Contract Restrictions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>ITC is blocked on works contract services which are undertaken for building immovable property. Covered restrictions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Building construction (office)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factory sheds on own account<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Renovation capitalised to assets (fixed assets)<\/li>\n<\/ul>\n\n\n\n<p>Exception applies when:<\/p>\n\n\n\n<p>Works contract service is also provided in the form of works contract. A real estate contractor can claim ITC on sub-contracted works. Proper Treatment in <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing Software<\/a> avoids reversal notice later.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exceptions_Where_ITC_Becomes_Available\"><\/span>Exceptions Where ITC Becomes Available<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Blocked credit provision which includes certain carve-outs: ITC may be allowed when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Expenses are enforced by law<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Costs recovered from the employees<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplies are for outward taxable supply<\/li>\n<\/ul>\n\n\n\n<p>Example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A manufacturer who supplies canteen services under the Factories Act can make a claim of ITC.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An airline claiming ITC on passenger transport vehicles that are used for training.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Impact_on_Indian_Businesses\"><\/span>Practical Impact on Indian Businesses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Retail traders have often used to claim ITC on the refreshments and welfare costs to the staff. During the period of audits these credits are reversed with interest and penalty. It is the lack of awareness, not intent, that causes this issue.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factories purchasing cars for top staff confront ITC denial. Capitalisation is not subject to change eligibility. Only usage matters, blocked credit under GST.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Consulting firms that provide gym\/club benefits cannot claim ITC. These costs have to be expensed, without any credit.<\/li>\n<\/ul>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"MSMEs_Handling_Blocked_Credit_Reconciliation\"><\/span>MSMEs Handling Blocked Credit Reconciliation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Small businesses have difficulties with monthly reconciliation. Wrong ITC-claims help to inflate GSTR-3B figures. Tools within MargBooks software help segregate the blocked expenses prior to return filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Risks_Due_to_Incorrect_ITC_Claims\"><\/span>Compliance Risks Due to Incorrect ITC Claims<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Claiming to have blocked credit leads to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest under section 50.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penalty under section 73 or 74.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increased Scrutiny in audits.<\/li>\n<\/ul>\n\n\n\n<p>Most disputes are not based on evasion, but on misinterpretation. Internal checks and proper documentation on a regular basis keep the exposure down. Blocked Credit awareness brings better planning in case of cash flow and avoiding artificial profit inflation. Businesses are advised to go through expense heads every quarter and train the teams that are dealing with the expense entries.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Knowledge of blocked credit under GST will benefit businesses from expensive reversals, interest, and punishment. Section 17(5) states the obvious distinction between business necessity and personal benefit. Motor vehicles, staff welfare, food, memberships and construction costs need serious consideration. Exceptions are possible but strict conditions and documentation are required.&nbsp;<\/p>\n\n\n\n<p>The benefits from businesses themselves with using <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a>, align in purchase decision with eligibility for credit. Accurate classification, invoice scrutiny and periodical reconciliation ease the compliance stress. Awareness leads to a better pricing and cash flow discipline. Businesses that consider blocked credit as their plan and not as an afterthought remain audit-ready and financially sound as well.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit is a fundamental benefit which operates as blocked credit under GST but there are certain restrictions to preserve the revenue and to prevent its misuse. Understanding blocked provisions is a way for businesses to plan their purchases, list the price for products and avoid conflicts. This blog explains blocked credit under GST [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":8857,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[38],"tags":[57,86,1073],"class_list":["post-8856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-cloud-based-accounting-software","tag-gst-billing-software","tag-gst-software"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-150x150.jpg",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15.jpg",1200,576,false]},"categories_names":{"38":{"name":"GST","link":"https:\/\/margbooks.com\/blogs\/category\/gst\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"1073":{"name":"GST software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-software\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-300x300.jpg",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-305x207.jpg",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-400x576.jpg",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-600x576.jpg",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-1024x576.jpg",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15-130x95.jpg",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-15.jpg",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=8856"}],"version-history":[{"count":3,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8856\/revisions"}],"predecessor-version":[{"id":8872,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8856\/revisions\/8872"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/8857"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=8856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=8856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=8856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}