ITC CLAIM OF BEAUTY PARLOUR

As per my views you could claim the ITC on the expenses met in the furtherance of business unless it is expressly mentioned in blocked credit section 17(5).

Since, the turnover is below 20 Lakh, the registration will be under voluntary registration category. While claiming ITC you should keep in mind that the GST will be applicable for the service charges charged by the beauty parlour also.

I hope that this would help you.

Yes you can avail the ITC as you are registered person and input goods and services are directly related to outward supplies

Yes you can take ITC

Yes, the Beauty Parlour Service Provider can claim ITC on its Input, Input Services and Capital Goods since it is being used in the course of or furtherance of business.

As per the Provision of Section 16(1) of the CGST Act 2017, ITC on Inputs, Input Services and Capital Goods which are being used or intended to be used in the course of or furtherance of business can be claimed by the registered person. Just ensure that all the FOUR CONDITIONS as laid down U/s 16(2) of the CGST Act 2017 has been satisfied before claiming ITC.

If you are registered You can take itc subject to section 16