Input Tax Credit eligible on Contract Staffing Services: AAR Tamilnadu

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.

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