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Itc for house keeping material

This query is : Resolved 
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(Querist)
16 October 2018
request you to kindly share any notification or rule or section for house keeping material ITC avaliability.

Thanks
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kathir

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kathir (Expert)
15 November 2018 ITC can be availed if the service / material used for furtherance of business.
But ITC not available if this material used for a personal consumption. Kindly read negative list, sec 17(5) of CGST act 2017.
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