https://www.taxtmi.com/caselaws?id=439573 The AAR-TN ruled on a manpower supply agreement where the applicant supplied workers to a company. The Authority held that the applicant was eligible for input tax credit (ITC) on food supplied to contractual workers, as providing canteen facilities is mandatory under the Contract Labour Act when employing over 100 workers. The ITC on food was not blocked under Section 17(5)(b) since it was legally obligatory. The applicant was also entitled to ITC on other input services including security, rent for hostel accommodation, building maintenance, and housekeeping services, as these were used for providing taxable manpower supply services, subject to meeting eligibility conditions under Section 16. en-us Wed, 07 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439573 The AAR-TN ruled on a manpower supply agreement where the applicant supplied workers to a company. The Authority held that the applicant was eligible for input tax credit (ITC) on food supplied to contractual workers, as providing canteen facilities is mandatory under the Contract Labour Act when employing over 100 workers. The ITC on food was not blocked under Section 17(5)(b) since it was legally obligatory. The applicant was also entitled to ITC on other input services including security, rent for hostel accommodation, building maintenance, and housekeeping services, as these were used for providing taxable manpower supply services, subject to meeting eligibility conditions under Section 16. Case-Laws GST Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439573