List three circumstances when GST input credit is not available for capital goods like machinery purchase in this case.

If a taxable person is making both taxable and exempt supply, he is entitled to avail full credit of ITC in respect of capital goods exclusively used for taxable supply and no credit at all can be availed for capital goods exclusively used for exempt supply. Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed. BLOCKED CREDIT: ITC of tax paid on capital goods used for supply of taxable goods and/or services is allowed under GST except a small list of items provided u/s 17 (5) of the CGST Act, 2017. Thus, ITC on such items is not allowed even though the same may qualify as capital goods and are used in the course or furtherance of business. The blocked list of credit covers mainly items of personal consumption, use of which results into formation of an immovable property (except plant and machinery), telecommunication towers, pipelines laid outside the factory premises, etc.