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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Input tax credit - Procurement of medicines for personal ...


No input tax credit on medicines for personal use by employees and dependents u/s 17(5)(g) CGST/TNGST.

August 29, 2019

Case Laws     GST     AAR

Input tax credit - Procurement of medicines for personal consumption of employees - as per Section 17 (5) (g) of CGST/TNGST ACT, input tax credit is not available for the medicine that the applicant is procuring for the consumption of its employees and pensioners and their dependents.

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