TaxTMI 
TaxTMI 
2022 (2) TMI 1043
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....ess a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGS I Act / RGST Act would be mentioned as being under the "GST Act". The issue raised by M/s RSWM Limited, Post Box No 28, Kharigram. Gulabpura. Bhilwara. Rajasthan, 311021, - (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (d) & (e) given as under: - (d) Admissibility of input tax credit of tax paid or deemed to have been paid; A. SUBMISSION AND INTERPRETATION OF THE APPLICANT....
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.... or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply:" (ii) .............................. (iii) .................. Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer t....
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..... Though, the above said order of MHA was issued on 15th April 2020, i.e. a year back but the fact remains that with the second wave of Covid-19 and consequential widespread outburst of the pandemic all the SOPs mentioned in MHA Order dated 15.04.2020 has become much more relevant. Every government agency including Hon'ble Supreme Court is spreading this message for all such measures like social distancing, sanitising, etc. Further, all states government are also declaring lockdown from time to time. This all shows that the SOP prescribed under MHA Order dated 15.04.2020 is still very relevant and it is merely a technical formality whether it is extended or not because in all respective State Government orders, the follow of such SOP....
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....9.2021 at Room no. 2.11 NCRB, Statue Circle, Jaipur. Sh. Keshav Maloo (CA) Authorised Representative of applicant appeared for PH. During the PH. he reiterated the submissions already made in the written application. She also made additional submission during the PH. D. FINDINGS, ANALYSIS & CONCLUSION: 1. We have gone through the facts of the case, written contentions made by the applicant at the time of preliminary hearing. 2. Applicant has submitted that input tax credit on Health Insurance Services can be availed if it is obligatory to provide such insurance under any law. applicant wishes to submit that in view of the Covid-19 pandemic and to implement measures to prevent the spread of Covid-19 disease at the work place, Minist....
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....y of Order of Ministry of Home Affairs Rajasthan dated 14.04.2021 and 18.04.2021 is enclosed as Appendix-1 and Appendix-2 respectively for the sake of reference highlighting and enforcing all such measures in public safety. In such circumstances, applicant submits that SOP dated 15.04,2020 is still very much under force and among other things it prescribes for Medical/' Health Insurance of Employee also and therefore, in the interest of public at large same can be still considered as mandatory and hence, it is submitted that the requirement prescribed under Section 17(5)(b) stands satisfied and therefore. ITC of GST paid on Medical/ Health Insurance of Employees is available. 5. Section 17(5)(b)(i) provides for restriction of input t....