Yes, ITC should be available as it is not for personal use or gift by company nor personal consumption...for furtherance of business it is mandatory to provide these stuff to employees
Yes you can claim ITC on Face Mask and Gloves purchased for Employees. It's for furtherance of business.
As per the Provision of Section 16(1) of the CGST Act 2017, Input Tax Credit ( ITC ) on Inputs, Input Services and Capital Goods used in the course of or furtherance of business can be "CLAIMED" ( subject to Section 17(5) of the CGST Act 2017 ).
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