10 February 2025
Sir Our Company engage in production of cattle feed and Meat and meat products. We engaged manpower through agency ie all of our manpower are Manpower Supply Agency deployed personnel. While raising bills at the end of every month by such Manpower Supply Agency they charge GST on the manpower supply service provide to the company. My query is , does our Company can utilize such GST(charged by the Manpower Supply Agent) as ITC subsequently. Our company have to pay GST on production & processing of Meat products however Cattle feed are exempted from GST Liability . Regards Abhijit
10 February 2025
As you are dealing in taxable as well as exempted supplies, you are required to use ITC only proportionately as ITC is allowed only on taxable supplies.