No input tax credit for Krishi cess in GST Regime: AAR

In re Kansai Nerolac Paints Limited (GST AAR Maharashtra) Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit? FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MAHARASHTRA Also Read AAAR Ruling- KKC not eligible for Input Tax Credit under GST- AAAR, Maharashtra The issue put before us is whether accumulated credit by way of Krishi Kalyan Cess ...