https://www.taxtmi.com/forum/issue?id=112847 Input tax credit for telephone services depends on use in the course or furtherance of business; personal consumption is excluded and partial business use requires apportionment of recoverable input tax. Telephones in a director's name or at home may qualify if demonstrably used for company business, but mixed-use cases create evidentiary and audit challenges and are assessed case-by-case. en-us Tue, 19 Sep 2017 20:41:09 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112847 Input tax credit for telephone services depends on use in the course or furtherance of business; personal consumption is excluded and partial business use requires apportionment of recoverable input tax. Telephones in a director's name or at home may qualify if demonstrably used for company business, but mixed-use cases create evidentiary and audit challenges and are assessed case-by-case. Discussion-Forum GST Tue, 19 Sep 2017 20:41:09 +0530 https://www.taxtmi.com/forum/issue?id=112847