AAR : Invokes Section 17 embargo, disallows ITC on Hotel Accommodation to GM/MD, parent's mediclaim

Maharashtra AAR holds that ITC is inadmissible in terms of Section 17(5)(g) of CGST Act, 2017 in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to applicant's General Manager (GM) and Managing Director (MD) which forms part of their salary under Income Tax Act, 1961; Observes that Hotel is used as a residential accommodation by GM/MD which implies that same is used for their personal consumption as envisaged u/s 17(5)(g) while elucid...