Unfoirm purchased for staff - gst can avail/not ongstinvoice

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2017
We are Manufacturing Industry - Adhesives and gums, Every Year , We Purchased the Uniforms and safety equipments for the Workers and Staff's on that we paid GST. Can we Avail or not. For Unfoirm Purchased for Staffs

Urgent..

Thanks in Advance.

CA Shubhanshu Jain

CA Shubhanshu Jain (Expert)
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13 July 2017 Yes you can avail credit of GST paid on purchase of uniforms because as per section 16(1) we can take credit of input tax paid on inputs which which are used during the course of business

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2017 but as per definition it's furthurance of business only I can avail. Thanks for quick response.

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CA Shubhanshu Jain

CA Shubhanshu Jain (Expert)
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13 July 2017 But Act says "Which are used or intended to be used in the COURSE of business or furtherance of business" so if there are some inputs which are not directly used in manufacturing but used otherwise in business those are also eligible for credit subject to section 17(5) which deals with few items on which credit is not available
but your case is not covered under 17(5) so you can take credit