Input credit on materials for carona virus

This discussion explores whether businesses can claim Goods and Services Tax (GST) input credit on purchases made to protect against coronavirus, such as masks, medicines, and sanitisers. The general consensus is that input tax credit (ITC) for health-related expenses, including these items, is typically blocked under Section 17(5) of the GST Act. However, clarification is sought regarding specific circumstances and potential eligibility under head office expenses.