Input tax credit on metro shop purchases

Credit of goods purchased from 'metro cash n carry' could be taken if the same is used in the course or furtherance of business and it is not blocked under section 17(5).

Therefore, if goods are purchased for personal consumption, then credit is not eligible.

Further, it should be ensured that the invoice has the GSTIN of the recipient to enable him to avail credit when goods are used for business.