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GST ITC Credit on Rain Coat & umbrela buy for employees

This query is : Resolved 
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(Querist)
22 August 2023 Dear Sir/Madam

I want to know whether gst ITC credit available on Rain Coat and Umbrela purchased for staff employees and plant employees??

Also share under which rule it will be eligible??

thanks in advance..
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 August 2023 ITC can be availed on safety shoes, protective headgear, protective caps or uniforms.
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