ITC on Company Uniform

This discussion explores the eligibility of claiming Input Tax Credit (ITC) on company uniforms purchased and distributed to employees for free. It clarifies that such distribution is considered an outward supply under Schedule I of the CGST Act 2017, making it liable for GST. The consensus is that ITC can be claimed when tax is payable on outward supplies, with no specific restrictions. The thread also touches upon whether treating uniform expenses as employee welfare costs affects ITC eligibility.