Input credit for Individual Telephone bills

[Jagadish s]

We provided 2 mobile connections in individual name for use of company purpose, because as per mobile company rules minimum 5 connection required to give CUG. Kindly confirm in new GST we can claim input tax and how?

Jagadish.S

[KASTURI SETHI]

Input tax credit on mobile phones in individual name is not allowed.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you want CUG facility and whether you have to give connections to five or more employees? Whatever the situation you can claim input tax credit for the phones used for the purpose of the company.

AI Summary

Input tax credit for mobile connections: may be claimed where phones are used for company purposes despite individual registration. Input tax credit eligibility for mobile connections in individual names is disputed: one reply denies such credit, while another replies that input tax credit can be claimed where phones are used for company purposes, irrespective of the connection being in an employee's name, and CUG minimums do not bar the claim.