https://www.taxtmi.com/forum/issue?id=115474 Input tax credit on key-man insurance for officers and directors is available only where the employer is legally obliged to provide such insurance; if no legal obligation to furnish the cover exists, ITC is not permitted. A related question asks whether Directors & Officers commercial liability insurance qualifies for GST credit under the same obligatory-provision principle. en-us Mon, 30 Sep 2019 16:51:49 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115474 Input tax credit on key-man insurance for officers and directors is available only where the employer is legally obliged to provide such insurance; if no legal obligation to furnish the cover exists, ITC is not permitted. A related question asks whether Directors & Officers commercial liability insurance qualifies for GST credit under the same obligatory-provision principle. Discussion-Forum GST Mon, 30 Sep 2019 16:51:49 +0530 https://www.taxtmi.com/forum/issue?id=115474