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GST - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Supply of services - Works Contract - credit of material bought ...


No Input Tax Credit for Pre-GST Purchases u/s 140(6) of CGST and GGST Acts 2017.

June 13, 2018

Case Laws     GST     AAR

Supply of services - Works Contract - credit of material bought in pre-GST era - post-implementation situation - The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

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