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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Input Tax credit (ITC) - provision of housing to its employees ...

Case Laws     GST

February 27, 2019

Input Tax credit (ITC) - provision of housing to its employees by the assessee is nothing but a perquisite - ITC shall not be allowed in respect of tax paid on goods and services procured by it for management, repair, renovation, alteration or maintenance services pertaining to residential accommodation for its employees in township/colony.

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