ITC not eligible on medical/health insurance done for employees

In re RSWM Limited  (GST AAR Rajasthan) AAR held that that the following two condition is required to avail ITC to medical/health insurance.- (i) outward taxable supply should be same category. (ii) Inward supply should be an element of a taxable composite or mixed supply. It is a fact that the applicant is a manufacturer of textile item and supply is also taxable items. We find that, neither applicant is a supplier related to health insurance service nor this service has an element of supply of textile. In view of the above the applicant cannot claim ITC of GST charged by the Medical/Health ...