https://www.taxtmi.com/forum/issue?id=114771 ITC on uniforms is allowable where uniforms are purchased and used in the course of business; Section 17(5) does not explicitly bar such credit. A raised concern is whether providing uniforms to employees without consideration constitutes a taxable supply under the supply definition and Schedule II (transfer or making available for use), potentially triggering ITC reversal; the prevailing view in the discussion treats uniforms as business-use items, not business assets, and regards Schedule II Para 4 as inapplicable so no reversal is required. en-us Mon, 18 Mar 2019 10:02:05 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114771 ITC on uniforms is allowable where uniforms are purchased and used in the course of business; Section 17(5) does not explicitly bar such credit. A raised concern is whether providing uniforms to employees without consideration constitutes a taxable supply under the supply definition and Schedule II (transfer or making available for use), potentially triggering ITC reversal; the prevailing view in the discussion treats uniforms as business-use items, not business assets, and regards Schedule II Para 4 as inapplicable so no reversal is required. Discussion-Forum GST Mon, 18 Mar 2019 10:02:05 +0530 https://www.taxtmi.com/forum/issue?id=114771