Under which section GLM( GST LAW MODEL) or ITC Rules , telephone bill/mobile bill are availed to ITC,Which are purely used for corporate/business purpose only.
Chapter V of CGST Act, deals with input tax credits.
It does not specifically says about expenses you said, as their are hundred types of expenses and all cannot be incorporated in act.
You can refer to section 16(1) of CGST Act.
16. (1) Every registered person shall, subject to such conditions and restrictions as
may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any 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 and the said amount shall be credited to the electronic credit ledger of such person.
Hope this clear your doubts. Further you can read full chapter V to understand concept in full depth.
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