gst act india

PQR Ltd. engaged in supplying taxable goods has availed following services in month of May, 2021. Compute the input tax credit admissible on such input services : S.No. Services billed Input Tax paid (5) (1) Health care services availed from Marathi Club for upkeep of health of their employees 4,800 (ii) PQR Ltd. hired cab on rent for employees 7,000 (iii) Works contract services for construction of office building 48,000 (iv) Repair services for office building (cost debited to Profit and Loss Account) 21,000 (v) Repair services for cars used for non business purposes 600 (vi) Outdoor catering services for dealers meet 2,400