TMI BlogGST credit on Medical and Accidental insuranceX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear respected members, Greetings! This is hereby to seek your valuable opinion on query- Whether GST credit is allowed on Medical Insurance of Staff including some blue collar employees who are not covered in ESI' Please consider following facts ;- 1) as per proviso was added to clause (b) to Sec 17(5) - Provided that the input tax credit in respect of such goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. 2) Ministry of Home Affairs(MHA) MHA has issued Order No. 40-3/2020-DM-I (A) dated 15th April, 2020. In Clause No. 5 of Annexure II of the order MHA has made medical insurance mandatory for workers. Issues :-- 1) whether Employees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover under meaning of workers! 2) whether we can take MHA order as LAW for the time being in force! Or any other law is theer who makes the Medical insurance mandatory ! Thanks in aticipation of opinions ! M. 9999124788 - Reply By KASTURI SETHI - The Reply = Worker is also an employee. MHA has issued the said orders under Disaster Management Act. This very Act is in force. Also go thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough my reply against Issue ID No.116249 dated 30.4.2020 - Reply By Amit Ruia - The Reply = Sir, additional point to see here is that MHA, After approx 15 days, issued new order also, whether after that order it can be deemed that the condition of old order are in force. Otherwise only approx 15 days, time gap between two such order, may be seen in that way I THINK. - Reply By KASTURI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SETHI - The Reply = Amit Ruia Ji, Pl. intimate what is the date of second MHA order. Also elaborate how this second order interferes with and create a problem in availing ITC due to mandatory/obligatory under any law for the time being in force . I think both orders have been issued under Disaster Management Act, 2005. Pl. clarify. - Reply By Amit Ruia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = Dear sir, MHA order date is 1st May. I respect the interpretation of non interference. Thank you sir. - Reply By CABIJENDERKUMAR BANSAL - The Reply = Dear Sir, Thanks for the opinion ! But please put some light on following:-- 1) Whether we can assume GST credit for Medical insurance of Employees (Staff) other than factory workers. In order of MHA, they used word WORKER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2) Also, is there any law which makes Accidental insurance for Employees too, 'a compulsory action' on part of companies so that we can take GST credit of same also by using Provisio to Sec 17(5) (b) . - GST credit on Medical and Accidental insurance - Query Started By: - CABIJENDERKUMAR BANSAL Dated:- 20-8-2020 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um - 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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