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ITC on Company Uniform Purchase

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Nrusingh Beura

55 Points Posted on 26 March 2020

Helo Members, Hope all r you doing well in current difficult time.

My comapny purchase(invoice including tax)Uniform for all on roll employes with company logo in shirt, is my comapany eligible for this purchase.

Replies (4)

Quick Summary

This discussion clarifies whether a company can claim Input Tax Credit (ITC) on the purchase of uniforms for its employees, including those with a company logo. The consensus is that ITC is claimable as the uniforms are used in the course of business, provided GST is separately mentioned on the invoice as per Rule 46. The uniforms are distributed to employees free of charge.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 26 March 2020

Yes can claim ITC ..... in term of Section 16 of CGST , it's being used in course of Business.

But kindly check that GST need to be mentioned separately on bill (Rule 46)