Chennai Port Trust ., In re
Date: July 25, 2019
Subject Matter
ITC is not available on the medicines procured for the 'personal consumption' of employees
Summary
Q) 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 a…
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 Applications seeking Advance Ruling on the following questions: 1. Whether the applicant is entitled to take credit of inp…