23 September 2019
Dear Experts, Can you please give a clear picture on Eligible ITCs for employee reimbusrments and Allowances given by employer? Like Cab facility, Travel , Hotel, Food etc
25 September 2019
Allowances are not subject to GST , so no question of ITC .
As per Sec 17(5) of CGST Act -re reimbursement towards Leave Travel concession to employee is blocked credit . However , if employees incurred exp for official purposes and invoice is in the name of company , ITC is admissible to company for such re reimbursements to employees
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