Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered

In re Storm Communications Private Limited (GST AAR West Bengal) The Applicant is not registered under Section 25(1) of the CGST Act in Tamil Nadu. The SGST and CGST paid on intra-state inward supply in Tamil Nadu are not, therefore, ‘input tax’ to the Applicant. The GST Act does not contain any concept of ‘input tax’ in relation to an unregistered person. No credit of it is, therefore, admissible under the GST Act. So, to answer in the Applicant’s language: a. A person, registered in WB, cannot claim ITC for CGST & SGST of other states. b. He cannot adjust the ITC of one state�...