Chennai Port Trust ., In re
Date: July 25, 2019
Subject Matter
ITC is not available on the medical/diagnostic equipment, consumables etc being procured for providing medical facilities to the employees
Summary
As per Section 17(5) (g) of CGST/TNGST ACT, input tax credit is not available for medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these which the applicant is procuring for the consum…
M/s. Chennai Port Trust , No.1, Rajaji Salai, Chennai-600001, (hereinafter called the Applicant) is engaged in supply of port services and incidental supply of goods like disposal of discarded assets . They are Registered under GST with GSTIN 33AAALC0025B1Z9. They have preferred an Applications seeking Advance Ruling on the following questions : 1. Whether the applicant is entitled to take credit…