The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT)...

The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for the healthcare sector, is eligible to avail input tax credit on contract staffing services received. The transaction does not fall under the categories barred by Section 17(5) of the CGST Act, 2017. The applicant can claim input tax credit on such services u/s 16(1) of the GST Act, 2017, subject to fulfilling the prescribed conditions for availing input tax credit. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X