No ITC on supply of medicines used to provide medical facilities to employees in the in-house hospital

In re M/s. Chennai Port Trust (GST AAR Tamilnadu)

Whether the applicant is entitled to take credit of input tax charged on the inward supply of medicines which are used or intended to be used in the course or furtherance of business of the applicant subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45(both

Please become a Premium member. If you are already a Premium member, login here to access the full content.