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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Input tax credit (ITC) - Procurement of health benefit ...

Case Laws     GST

August 29, 2019

Input tax credit (ITC) - Procurement of health benefit equipments for personal consumption of employees - The fact of who pays for the goods and services here is irrelevant to the usage of the said goods and services. They are used by the employees and dependents and hence are for personal consumption and the applicant is ineligible to take input tax credit.

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