ITC Eligible or not on xerox copy

[Guest]

we are manufacturer organisation.

we provide hydraulic training also, for that we give study material to learner.

in this case we are providing paper to third party and he is doing xerox only and give us back copies.

third party raise invoice on us, can we avail ITC for that in this scenario ?

[SHIVKUMAR SHARMA]

The goods or services or both are used by the registered person for the purpose of any business /furtherance of business. Hence in my view you can avail ITC on the service of Xerox Copy.

[KASTURI SETHI]

The activity is in the course of business. Hence ITC is admissible.

[Ganeshan Kalyani]

Input tax credit is eligible.

[YAGAY andSUN]

The task related to photocopying comes under the purview of works contract i.e. providing of services, on which GST would be charged by the service provider to the service receiver. In our view also you can avail the ITC on such tax being charged.

AI Summary

Input tax credit on photocopy services admissible where used in course of business and GST charged. Photocopying/xerox of study material is a taxable service; where the service provider charges GST and issues an invoice and the copies are used in the course of business/training, the tax charged on such photocopying is eligible as input tax credit for the registered recipient.