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1. Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their...

2. Input tax credit - Reversal of ITC - the applicant can avail the Input Tax Credit of the full GST charged on the invoice of the supply and no proportionate reversal of...

3. Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the...

4. Admissibility of Input Tax Credit - GST charged by service provider on hiring of bus/motor vehicle - transportation of employees to and from the workplace - the...

5. Input tax credit - impact of post purchase discount - can avail the ITC of the full GST charged on the undiscounted supply invoice of goods/ services by their suppliers...

6. Input Tax Credit (ITC) - Transitional credit - Whether computers, laptops etc., used by the applicant for providing output service would qualify as inputs for the...

7. Input tax credit (ITC) - Demo vehicle purchased - There is clear provision in law for admissibility of Input tax credit on motor vehicles in any of' the three conditions...

8. Input Tax Credit (ITC) - National Dairy Development Board (NDDB) can be considered as financial institution for the purpose of availing credit to the extent of fifty...

9. Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

10. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

11. Input Tax Credit - LPG Gas sold in Bottle to Domestic Customer - LPG supplied by the applicant to household domestic customers would attract GST of 5% GST with effect...

12. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

13. Input tax credit (ITC) - rate of tax - restaurant services - The Applicant is not entitled to pay the GST @ 18% with input tax credit as the services being offered by...

14. Input tax credit (ITC) - Section 17(5)(h) of CGST Act 2017 does not allow credit on any goods disposed by way of gift or free samples, whether or not in the course or...

15. Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the...