GST input credit against partly business and partly personal purpose

Prakash Joshi (3 Points)

29 November 2021  

Dear Friends

A  company hires the services of a packers and movers for packing, transportation and storage of luggage which consists office records furniture and some personal stuff of officers of the company. The Packer & Mover company gives a consolidated bill for Rs. 20000/-. I want to know:

1. Can the company take input credit of the full amount of GST charged in the bill or it should take only proportionate amount relating to official purpose say 50%.

2. If only a proportionate amount is allowed then can the same bill is valid to claim proportionate ITC or the bill should be split into two separate bills for personal and business use of service.

Shall appreciate to get a considered opinion of the members on this issue.

 

Thanks

PC Joshi