https://www.taxtmi.com/article/detailed?id=9295 Health insurance procured by an employer in response to mandatory Disaster Management directions qualifies for Input Tax Credit if the insurance policy was issued to and became effective for the employer during the mandatory period; entitlement depends on receipt of the service on its effective date and, when legitimately availed at that time, the credit applies for the full tax charged on the policy term, whereas policies becoming effective after the mandatory period do not meet the obligation based proviso. en-us Thu, 25 Jun 2020 09:32:36 +0530 Thu, 25 Jun 2020 09:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9295 Health insurance procured by an employer in response to mandatory Disaster Management directions qualifies for Input Tax Credit if the insurance policy was issued to and became effective for the employer during the mandatory period; entitlement depends on receipt of the service on its effective date and, when legitimately availed at that time, the credit applies for the full tax charged on the policy term, whereas policies becoming effective after the mandatory period do not meet the obligation based proviso. Articles Goods and Services Tax - GST Thu, 25 Jun 2020 09:32:36 +0530 https://www.taxtmi.com/article/detailed?id=9295