Eligibility of ITC

[Manoj Kumar]

Dear Sirs,

Whether ITC is admissible for the followings:-

1. Uniforms purchased for employees.

2. Stationery items and house keeping materials

3. Monthly taxi fare paid for pick up and drop up at home

4. GST paid to Service Provider for EPF of employees

5. GST paid for Water Can (20 ltrs), Pet bottles (500 ml & 1000 ml)

6. Courier Charges

7. GST paid to Service Provider for Air Freight Service (Export) and Ocean Freight Service(Import)

AI Summary

Input tax credit eligibility for business supplies affirmed; documentary, receipt, payment and reversal conditions determine entitlement.
ITC is admissible for supplies made in furtherance of business: uniforms, stationery/housekeeping, courier, and export/import freight; GST on provident fund services was treated as admissible. Monthly employee taxi fares and bottled water for personal consumption were generally not admissible except where provided under contract or mandate. Claiming ITC requires possession of tax invoice, receipt of goods/services (including last lot receipt rules), tax paid by supplier, filing of return, and reversal if payment to supplier is not made within the stipulated period, with proportionate rules for part payments.