ITC on suits purchased by Director

Input Tax Credit (ITC) on suits purchased for a Director is generally not advisable and often treated as an ineligible expense. Under GST law, ITC is strictly limited to goods/services used in the course or furtherance of business. Since suits are typically considered personal attire, claiming ITC on them poses a significant risk of disallowance and litigation. To qualify for ITC, you must prove the expense is an essential business requirement, not a personal one.