ITC availment relationship

One client doing business of fabrication stall making for his client, our client taken security service for event and paid gst to the vendor, can our client take ITC on security service received for events?

Replies (1)

Yes, ITC on security service is generally available if the event is held in the course or furtherance of business and the other conditions of Section 16 are fulfilled. Security service is not specifically covered under blocked credits of Section 17(5). However, if the event is personal / non-business in nature, ITC should not be claimed.

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