Devang S. Shah asked 5 years ago
ITC on UNIFORM TO WORKER FOR FACTORY
ITC on UNIFORM TO WORKER FOR FACTORY:
A FACTORY OWNER MADE UNIFORM TO WORKER FOR FACTORY INSIDE WEAR ONLY AND A TAILOR ISSUE GST TAX INVOICE CAN EMPLOYER CLAIM ITC on UNIFORM TO WORKER FOR FACTORY ?
Answer the question
SHAGUN GARG
Neeraj Kumar Rohila answered 5 years ago
Yes, the factory owner can take the ITC for such expenses as per section 16(1) of CGST Act 2017.
Part of Section 16(1) of CGST Act 2017:
“to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business”
The expenditure on the uniform is in furtherance of business because the uniform is specially made for the inside of the factory.
Neeraj Kumar Rohila answered 5 years ago
Yes, the factory owner can take the ITC for such expenses as per section 16(1) of CGST Act 2017.
Part of Section 16(1) of CGST Act 2017:
“to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business”
The expenditure on the uniform is in furtherance of business because the uniform is specially made for the inside of the factory.
