Sec 17(5)(e) — ITC is BLOCKED on goods or services received by a taxable person for which the supplier has paid tax under:

1. Sec 17(5)(e) blocks ITC on goods or services on which tax has been paid under Sec 10 (composition scheme). 2. Composition tax is not collected from the recipient — there is no input tax to take credit of. 3. RCM (Sec 9(3)/9(4)) and ECO-mechanism (Sec 9(5)) supplies are eligible for ITC at the recipient's end (subject to other Sec 17(5) blocks). _Source: ICAI BoS CA Final Paper 8, Ch 6 "Input Tax Credit", §Sec 17(5)(e)_