https://www.taxtmi.com/forum/issue?id=112899 Entitlement to input tax credit exists for goods and services used in the course or furtherance of business, so items such as lights, wires, fans, furniture and air conditioning used in a corporate office qualify for ITC subject to prescribed conditions and electronic credit ledger rules; goods or services used for personal consumption, exemplified by gym equipment for employees, are excluded and ITC is not available. en-us Wed, 04 Oct 2017 14:48:51 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112899 Entitlement to input tax credit exists for goods and services used in the course or furtherance of business, so items such as lights, wires, fans, furniture and air conditioning used in a corporate office qualify for ITC subject to prescribed conditions and electronic credit ledger rules; goods or services used for personal consumption, exemplified by gym equipment for employees, are excluded and ITC is not available. Discussion-Forum GST Wed, 04 Oct 2017 14:48:51 +0530 https://www.taxtmi.com/forum/issue?id=112899