Input Tax Credit — Applicant has sought foradvance ruling for eligibility of Input Tax Credit (ITC) with respect of below mentioned specific expenses occurred by the applicant:- a. Purchase of medicines for employees as prescribed by their doctor from outside on contractual basis. b. Purchase of movable medical equipment at hospital. c. AMC for repair and maintenance of residential colony and hospitals and school (other than new constructions, ITC for which is blocked u/s 15 of CGST Act, 2017). d. Telephones & Mobiles at residence of officers and at hospitals. e. Caretaking /housekeeping services at Guest House. Held that— the applicant is engaged in supply of port services to various clients. Said expenses are for providing common facilities to their employees within the residential colony and the same are not relates to furtherance of their business/output service i.e. “Port Service”. It is very clear from the provisions of Sub Section (1) of Section 16 and Sub section (1) of Section 17 of the CGST Act, 2017, that a registered person is entitled to take credit of input tax charged on supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business only. In view of the above, the applicant is not entitled to take credit of input tax charged in respect of above mentioned expenses as the same is not used in furtherance of their business. — Kandla Port Trust (Deendayal Port Trust), In Re…[2019] 15 TAXLOK.COM 140 (AAR-Gujarat)