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ITC on uniform of employees

Pints (article) (34 Points)

09 January 2019

can we avail ITC on uniform purchased for employees???

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10 Replies

CA Roopa Nayak (Specialized in Indirect Taxes) (6181 Points)
Replied 09 January 2019

yes can avail

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Pints (article) (34 Points)
Replied 09 January 2019

is there clarification regarding this???

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 09 January 2019

It's in course & furtherance of Business hence can claim ITC

Siva Raj (358 Points)
Replied 09 January 2019

sir but uniform is staff welfare expenses

Vinod Babu (24191 Points)
Replied 09 January 2019

No.. ITC not available as It will be treated as personal consumption item of employees...

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pritesh (CA Final student) (7101 Points)
Replied 09 January 2019

Hi,

As per ITC sections and rules, assessee can claim every amount of GST paid for the purpose of carrying business subject to few conditions.

There is no specification of this thing in conditions.

Hence, you can take credit of that.

Siva Raj (358 Points)
Replied 09 January 2019

we can take itc for safety items but uniform?

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 10 January 2019

Yes any expense regard staff welfare is furtherance of business only (motivation)

yes there are Few expense in regard to staff like refreshments is also for furtherance of business but it's block under 17(5)

Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 10 January 2019

It is preferable that experts/ professionals who reply should have a look at the law. ITC on uniforms is definitely available as it is for furtherance of business.

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