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ITC ON STATIONERY, Goods and Services Tax - GST

Issue Id: - 113038
Dated: 14-11-2017

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Dear Experts,

My client is a manufacturer , he purchased some stationery for office use such like paper A-4 ,Letter head, calculator, writing pad, pens, highlighter pen, etc.

My query is that whether he is eligible for ITC on stationery items or not.

Thanks in advance

Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 14-11-2017
By:- Ramaswamy S

ITC eligible.

Used in the course of furtherance of business and not in the negative list.

2 Dated: 14-11-2017
By:- Chhatra Jain

I agree with Ramaswamyji. Any article or thing purchased for its use in business ITC is available.on it.



3 Dated: 14-11-2017
By:- Ganeshan Kalyani

Input tax credit is eligible on stationery if it used in course or furtherance of business and the final product is taxable. Further, if the same is incurred at Head office level then it has to be distributed to respective units on proportionate basis.

4 Dated: 15-11-2017
By:- subramanian vijayakumar

Experts if the stationary are purchased from unregistered dealers whether RCM HAS TO BE PAID AND ITC CAN BE AVAILED PL CLARIFY

5 Dated: 15-11-2017
By:- Ramaswamy S

Upto 12.10.2017, purchase above ₹ 5000/- from URD attracted GST on RCM and credit allowed.

However, wef 13.10.2017 (date of notification), upto 31.03.2018, RCM is not applicable on URD purchases.



6 Dated: 15-11-2017
By:- Ganeshan Kalyani

Yes, purchase from an unregistered dealer is exempted from GST under RCM upto 31.03.2018.

7 Dated: 15-11-2017
By:- subramanian vijayakumar

Thanks for the experts for the identical views


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