The ESI Act, 1948, encompasses certain health related eventualities that the workers are generally exposed to; such as sickness, maternity, temporary or permanent disablement, Occupational disease or death due to employment injury, resulting in loss of wages or earning capacity-total or partial. Social security provision made in the Act to counterbalance or negate the resulting physical or financial distress in such contingencies, are thus, aimed at upholding human dignity in times of crises through protection from deprivation, destitution and social degradation while enabling the society the retention and continuity of a socially useful and productive manpower. Thus, the above is more of a social security of an employee and is connected to health / life insurance. Thus, as per Section 17(5)(b) of the CGST Act, 2017, the ITC of same is available only when it is obligatory for an employer to 2 | Page provide the same to its employees under any law for the time being in force. Accordingly, any person who is not required to be provided but is so extended the ESI facility, ITC thereon shall not be allowed.