ITC on supply for in-house hospital providing free medical facilities to employees

In re M/s. Chennai Port Trust (GST AAR Tamilnadu) The applicant is not entitled to take credit of input tax charged on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these, which are used to provide medical facilities to the employees, pensioners and dependents in the in-house hospital. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMILNADU Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1)...