ITC not allowed if concessional rate of 5% GST is opted

In re Sri Krishna Logistics (GST AAR Telangana) 1 (A) Whether the rate of GST of 5% (2.5% each towards CGST & SGST) as per Sl.No.8(ii)(b) of Notification No.11/2017-Central Tax (Rates), dt: 28-06-2017 with the condition that input tax credit is not allowed on goods and services. ITC is not allowed to be claimed if concessional rate of 5% GST is opted to be paid on service supplied under Sl.No.8(ii)(b) of Notification No.11/2017-Central Tax (Rates), dt: 28-06-2017 1(B) Whether input tax credit on inward supply of services received from the suppliers who are in the same line of business as...