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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Input tax Credit - ambulances purchased for the benefit of the ...


Ambulance Input Tax Credit Denied for Employee Benefits Under GST Act Section 17(5)(b)(iii)(A); Not Covered by Exceptions.

February 28, 2019

Case Laws     GST     AAR

Input tax Credit - ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 - Not falling within the exception carved out u/s 17(5)(b)(iii)(A) of the GST Act - credit not allowed.

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