Question

Whether the GST on Insurance Charges is eligible for ITC. Below is the Type of Policies. Insurance Policy Type ITC - Y/N Remarks
Stock at Job Woker
Transit Goods
Buiding & Transfarmer - Umb
P&M, Electrical, Build
Stock at Factory
P&M, Elcetrical
Transit Money - HO, Silvasa & Sanjan
Workman Compensation

Answer

The ITC is available on all the inputs, input services and capital goods except those are mentioned in section 17 of CGST Act. Section 17(5) specifically restricts certain items. As a thumb rule you should always check whether the item falls in section 17(5) or not. If the item does not fall in section 17(5) then check whether it is used for exempted supply or for personal use. If this is not the case credit is always available.

From the detail given in your question it seems that all the items are out of section 17(5).  (Reply dt.23/08/2018)