Healthcare IT/ITeS provider eligible for input tax credit on contract staffing services. Not barred by Sec 17(5), can claim u/s 16(1) of GST Act.
Case-Laws
GST
The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for the healthcare sector, is eligible to avail input tax credit on contract staffing services received. The transaction does not fall under the categories barred by Section 17(
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