ITC on combined bills (Material and Service)

This discussion addresses the eligibility of claiming Input Tax Credit (ITC) on combined bills that include both materials and services, particularly when a single invoice is issued with a Service Accounting Code (SAC) but no HSN for materials. The consensus suggests that ITC can be claimed on such invoices, even if materials form a significant portion of the cost, as long as the services are eligible for ITC. The example of container repair, involving both material and labour, illustrates this point.