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2019 (8) TMI 1281 - AAR - GSTInput tax credit (ITC) - Procurement of health benefit equipments for personal consumption of employees - inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services - supply of port services and incidental supply of goods like disposal of discarded assets - blocked credit as per Section 17 (5) (g) of CGST/TNGST Act - medicines used for consumption of its employees and pensioners and their dependents - HELD THAT:- As per Section 17 (5) (g) of CGST/TNGST ACT, input tax credit is not available for medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these which the applicant is procuring for the consumption of its employees and pensioners and their dependents. The applicant has stated in their application that these are not “goods or services used for personal consumption” as the applicant pays for the same - The argument does not hold - 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 on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these used to provide health facilities to its employees in its hospital. The applicant is not entitled to take credit of input tax charged on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these, which are used to provide medical facilities to the employees, pensioners and dependents in the in-house hospital.
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