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Itc on manpower recruitment services

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(Querist)
22 November 2017 Hi,We are engaged in providing software services. We have received a bill from Manpower Recruitments for providing us consultancy charges for Recruitment of an individual and charged GST on us.Whether we as a software company can avail the ITC on recruitment charges.?If so under which section ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 November 2017 ITC can be availed on such charges refer ITC rules.
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Ganesh S

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Ganesh S (Querist)
22 November 2017 Dear Sir Thanks for resolving. Could you provide any section reference please
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