GST Input credit - supply of various reagents/ medical ...
Applicant Eligible for Input Tax Credit on Equipment and Supplies for Diagnostics, Subject to CGST Act Section 17(2) Restrictions.
September 9, 2020
Case Laws GST AAR
GST Input credit - supply of various reagents/ medical consumables (goods) in addition to provision of diagnostic services - the applicant is eligible for input tax credit on the tax paid on the purchases of goods, i.e. equipments, furniture, etc. which are purchased for this project and also on the reagents / consumables which are used for performing the test, subject to the restriction of the same in terms of Section 17 (2) of the CGST Act 2017. - AAR
View Source