https://www.taxtmi.com/article/detailed?id=9220 Whether input tax credit can be claimed for pandemic related protective equipment and services depends on whether supplies are used in the course or furtherance of business or fall within Section 17(5) exceptions such as personal consumption or gifts. Preventive equipment mandated by government guidelines and necessary to maintain workplace operations is characterized as business expenditure and may qualify for ITC, whereas free medical care to employees has been treated as personal consumption and disallowed. ITC for CSR, insurance and transport may be allowable when statutorily mandated. en-us Fri, 29 May 2020 10:54:25 +0530 Fri, 29 May 2020 10:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9220 Whether input tax credit can be claimed for pandemic related protective equipment and services depends on whether supplies are used in the course or furtherance of business or fall within Section 17(5) exceptions such as personal consumption or gifts. Preventive equipment mandated by government guidelines and necessary to maintain workplace operations is characterized as business expenditure and may qualify for ITC, whereas free medical care to employees has been treated as personal consumption and disallowed. ITC for CSR, insurance and transport may be allowable when statutorily mandated. Articles Goods and Services Tax - GST Fri, 29 May 2020 10:54:25 +0530 https://www.taxtmi.com/article/detailed?id=9220