https://www.taxtmi.com/caselaws?id=385092 The authority ruled that the applicant is not entitled to claim Input Tax Credit (ITC) on inward supplies of medical and diagnostic equipment used in their in-house hospital for employees, pensioners, and dependents. The supplies were deemed to be for personal consumption, as the hospital provided free medical services. Consequently, as per Section 17(5)(g) of the CGST/TNGST Act, the applicant was denied the ITC on these supplies. en-us Thu, 25 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385092 The authority ruled that the applicant is not entitled to claim Input Tax Credit (ITC) on inward supplies of medical and diagnostic equipment used in their in-house hospital for employees, pensioners, and dependents. The supplies were deemed to be for personal consumption, as the hospital provided free medical services. Consequently, as per Section 17(5)(g) of the CGST/TNGST Act, the applicant was denied the ITC on these supplies. Case-Laws GST Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385092