Health Equipment for Personal Use Ineligible for GST Input Tax Credit, Rules Confirm Usage Determines Eligibility.

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....Input tax credit (ITC) - Procurement of health benefit equipments for personal consumption of employees - The fact of who pays for the goods and services here is irrelevant to the usage of the said goods and services. They are used by the employees and dependents and hence are for personal consumption and the applicant is ineligible to take input tax credit.....