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TMI BlogITC available on uniform purchased for emplyeeX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Expert We are manufacturing concern . We are purchasing uniform to our employee duly paid GST. Can we take ITC on uniform purchased for employee. Regards Vivekanandhan - Reply By Mahadev R - The Reply = When it meant for business purpose, ITC would be eligible. No restriction in Section 17(5) of CGST Act as well - Reply By KASTURI SETHI - The Reply = I agree with Sh.Mahadev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. It is in the course of business. Uniform conveys message in the business. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = ITC allowed. - Reply By Alkesh Jani - The Reply = Dear Experts, Kindly extend your views, for the following question which have arise in my mind, with respect to query raised. 1. The Section 7(1)(a) clearly states that . to be made for a consideration .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Uniform, is a goods, if supplied to employee, without consideration, will it fall within the ambit of term Supply . 2. If the said uniform (goods held) purchased by the company and the said goods held by the company is transferred to his employee, the Schedule-II Para 4 (b) . or made available to any person for use . is supply of service and when no consideration is received from the emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yee and no invoices are raised by the company for such supply. Then can we say that the goods are supplied free of cost, do we need to reverse the ITC availed? 3. What shall be the heading or where it is to be posted in books of account. The above query is just to enrich my knowledge. Thanks, With regards, - Reply By KASTURI SETHI - The Reply = With reference to queries raised by Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Alkesh Jani Ji, query-wise my views are as under:- 1. Undoubtedly, uniform can be called a goods. In the present scenario, 'supply' does not come into picture. I am of the view that goods (uniforms ) purchased by the company have been used in the course of business. Uniform is used for official purpose. Two factors, namely, 'purchase' and 'usage' are involved. No free s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply to the employee is involved. 2. Serial No.4 of Schedule II is titled as , Transfer of business asset In my view, uniform is not a business asset. Hence Schedule-II (Serial No.4) is not applicable. 3. I have no knowledge about the treatment having no commerce background. Views of other experts are welcome. Off the beat opinions always enrich our knowledge. - ITC available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on uniform purchased for emplyee - Query Started By: - Vivek anandhan Dated:- 18-3-2019 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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