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Availing itc on uniform expenses

This query is : Resolved 

20 November 2017 Sir, suppose if a company is providing uniform for its employees and gst charged on purchase of such uniform. In such a case, whether company can avail ITC on such goods? Is their any restriction? Is this one treated as gift item purchased ?

20 November 2017 It will be treated as personal consumption item of employees hence ITC not available.

20 November 2017 thank you sir, can you give some examples for section 17(9)., goods or service used for personal use?




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