In re Access Healthcare. Services Private Limited (GST AAR Tamilnadu)
AAR held that applicant is engaged in the business of providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for healthcare sector and intends to avail the contract staffing services in the course or furtherance of business, the applicant is eligible to avail the input tax credit on the said contract staffing services subject to the fulfilment of conditions specified under section 16 of the CGST Act, 2017 for availment of input tax credit.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
M/s. Access Healthcare Services Private Limited, Kochar Technology Park, SP-31A, Ambattur Industrial Estate, Chennai – 600 058 (hereinafter called as the applicant) are registered under the GST Act with GSTIN: 33AAJCA18851-11ZN. The applicant is a company incorporated in India under the Indian Companies Act, having its registered office at Chennai, Tarnil Nadu and engaged in the business of providing Information technology (IT) and Information technology Enabled Services (ITeS) for health sector. The company offers business process outsourcing, applications services, and robotic process automation tools to healthcare providers, payers, and related service providers.
2. The applicant has preferred this application seeking Advance Ruling on the following question:
1) Whether Input Tax Credit (ITC) is eligible on Contract Staffing Services received by the Applicant?
3. The applicant submitted a copy of challan dated 23.03.2023 evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017.
