IN PUMP MANUFACTURING UNIT CAN MADE UNIFORM BY TAILOR FOR FACTORY WORKERS WEAR IN FACTORY PREMISES AND TAILOR ISSUE TAX INVOICE AND CHARGES GST CAN I TAKE ITC CLAIM FOR UNIFORM ?
Shah Devang S. (Accountant) (98 Points)
05 April 2019IN PUMP MANUFACTURING UNIT CAN MADE UNIFORM BY TAILOR FOR FACTORY WORKERS WEAR IN FACTORY PREMISES AND TAILOR ISSUE TAX INVOICE AND CHARGES GST CAN I TAKE ITC CLAIM FOR UNIFORM ?
Venkatanarayana GM
(Partner associate at Hiregange & Associates)
(1279 Points)
Replied 05 April 2019
Dear Mr. Shah Devang,
If you refer section 17 of CGST Act 2017, ITC excluded on " good & services used for personal consumption. Uniform given to employees in official dicharge of duties. Hence, a view can be taken that, ITC is eligible.
Please reach me at 9972047758 venkat6688 @ gmail.com
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