ITC not admissible for expenses on maintaining employees

In re Kandla Port Trust (GST AAR Gujarat)

Whether Input Tax Credit with respect to expenses incurred by Deendayal Port Trust for maintaining its employees is available or not?

As per clear reading of Sub Section (1) of Section 16 and sub section (1) of Section 17 of the CGST Act, 2017, it is clear that a registered person is entitled to take credit of input tax charged on supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business only.

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