https://www.taxtmi.com/forum/issue?id=112548 Claiming input tax credit on employee uniforms depends on whether the uniforms are supplied "in the course or furtherance of business." Credit is not allowable if costs are recovered from employees. If the employer bears the cost, ITC may be claimed only where a commercial nexus with the taxpayer's output exists, the uniform is not for personal use, and the uniform is treated as business property; tax authorities may still deny credit, exposing the taxpayer to interest, penalty and litigation. en-us Tue, 08 Aug 2017 07:27:09 +0530 Thu, 23 Jan 2025 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112548 Claiming input tax credit on employee uniforms depends on whether the uniforms are supplied "in the course or furtherance of business." Credit is not allowable if costs are recovered from employees. If the employer bears the cost, ITC may be claimed only where a commercial nexus with the taxpayer's output exists, the uniform is not for personal use, and the uniform is treated as business property; tax authorities may still deny credit, exposing the taxpayer to interest, penalty and litigation. Discussion-Forum GST Tue, 08 Aug 2017 07:27:09 +0530 https://www.taxtmi.com/forum/issue?id=112548