TMI BlogITC ON FOOD ITEMS, DISPOSAL ITEMS, FOLDING BADS,SOAPS,SENITIZORS USED FOR EMPLOYEES IN FACTORY DUE TO CORONAX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, We are a mfg company of STEEL IRON PRODUCTS-PIPES, STRUCTURES, ETC. In present crucial position occurred due to CORONA COVID 19, we are running our various factories with limited man power with terms and conditions as imposed by state and central govt of India. Under the conditions, all workers and staff are staying in the factory premises for which our management has made adequate ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rangements for the employees like, three times diet, sleeping arrangements, safety arrangements by sanitization, masks, hand glubbes. In all these arrangements, there are huge expenses on which GST has been paid. We are aware that under section 17 of GST ACT, ITC on food items is not available but under some condition, it is available. We would like to have your valuable expert opinion on the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e all items which have been purchased under special condition i.e. CORONA, that whether we can avail ITC of GST paid on purchase of these items. Thanks, PRADEEP GARG SR.GM-GST LOGISTICS GOODLUCK INDIA LTD, UP - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per the second proviso to Section 17 (5) (b) of CGST Act, 2017 , the input tax credit in respect of such goods or services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. Therefore If the items mentioned by you are supplied to the workers as per provisions of any law (e.g. Factory's Act etc.) you are eligible to take ITC of gst paid on the items mentioned by you. - Reply By KASTURI SETHI - The Reply = Proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 17 (5) says, Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.] Emphasis is on the phrases any law for the time being in force . MHA has issued order no.40-3/2020/BM-1(A) dated 15.4.20 along with Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndard Operating Procedure under Disaster Management Act and these orders are mandatory for all the employers/registered persons/manufacturers. Health crisis i.e.emergency like situation in the whole India. In my view , ITC cannot be denied. - Reply By YAGAY andSUN - The Reply = In our view, obtaining clarification from your Jurisdictional GST Commissioner and from GST Council will be beneficia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for Trade, at large. - ITC ON FOOD ITEMS, DISPOSAL ITEMS, FOLDING BADS,SOAPS,SENITIZORS USED FOR EMPLOYEES IN FACTORY DUE TO CORONA - Query Started By: - PRADEEP GARG Dated:- 1-5-2020 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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