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Ganesh Narayan

Latest Posts by Ganesh Narayan

Eligibility of input tax credit | section 17(5) | CGST Act, 2017

June 11, 2020 148689 Views 22 comments Print

1) Executive Summary: As per section 17(5) of CGST Act, 2017, there are certain input services such as health services, life insurance and health insurance, renting or hiring of motor vehicles which are under the blocked category and the service recipient of these services cannot availed and utilised against set-off Output liability. Considering the current […]

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