Chennai Port Trust ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- July 25, 2019
- Type:
- Advance Ruling
Subject
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…
Judgement
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…