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ITC OF N95 MASKS

yash (accountant) (519 Points)

02 June 2020

I am a manufacturer and i purchased N95 masks for my factory workers. ITC for this mask is available to me or not?

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ankush soni (student) (100 Points)
Replied 02 June 2020

Items used for business purposes partially or fully are eligible for ITC. only personally used items are not allowed.

Shivam RC (Student) (23683 Points)
Replied 02 June 2020

Yes you can claim ITC on N95 Masks purchased for factory workers.

As per the Provision of Section 16(1) of the CGST Act 2017, Input Tax Credit (ITC) on Inputs, Input Services and Capital Goods which are used in the course of or furtherance of business can be claimed.

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 02 June 2020

Yes the credit can be claimed , subject to conditions prescribed in section 16 of CGST Act

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