GST ITC on maintenance of township, guesthouse, hospital, horticulture

In re National Aluminum Company Limited (Nalco)- GST AAR Odisha Advance Ruling is sought in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintenance thereof may be for discharging the statutory obligation under the ESI Act by the employer, but dispensing medical service to the employees and others is a supply of service by the employer (the applicant in this case). Such service being nil rated will fal...