https://www.taxtmi.com/forum/issue?id=113708 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. en-us Sun, 06 May 2018 20:21:23 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113708 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. Discussion-Forum GST Sun, 06 May 2018 20:21:23 +0530 https://www.taxtmi.com/forum/issue?id=113708