https://www.taxtmi.com/caselaws?id=755135 AAR Tamil Nadu ruled that the applicant engaged in IT and healthcare services is eligible to claim input tax credit on contract staffing services. The Authority determined that contract staffing services do not fall under the blocked categories specified in Section 17(5) of CGST Act, 2017. Since the services are utilized in the course of business operations, ITC can be availed subject to fulfilling conditions under Section 16(1) of CGST Act, 2017. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755135 AAR Tamil Nadu ruled that the applicant engaged in IT and healthcare services is eligible to claim input tax credit on contract staffing services. The Authority determined that contract staffing services do not fall under the blocked categories specified in Section 17(5) of CGST Act, 2017. Since the services are utilized in the course of business operations, ITC can be availed subject to fulfilling conditions under Section 16(1) of CGST Act, 2017. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755135