https://www.taxtmi.com/forum/issue?id=116251 Availability of input tax credit on food, disposables, sanitizers and protective items supplied to employees hinges on the proviso to Section 17(5)(b): ITC is allowable where it is obligatory for an employer to provide such goods or services under any law. If central emergency directions or other statutory obligations require employers to supply these items during the health crisis, ITC would be supported; seeking confirmation from the jurisdictional GST authority or GST Council is advised. en-us Fri, 01 May 2020 11:18:51 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116251 Availability of input tax credit on food, disposables, sanitizers and protective items supplied to employees hinges on the proviso to Section 17(5)(b): ITC is allowable where it is obligatory for an employer to provide such goods or services under any law. If central emergency directions or other statutory obligations require employers to supply these items during the health crisis, ITC would be supported; seeking confirmation from the jurisdictional GST authority or GST Council is advised. Discussion-Forum GST Fri, 01 May 2020 11:18:51 +0530 https://www.taxtmi.com/forum/issue?id=116251