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IGST paid on imports is eligible to be availed as ITC both on intra & inter-state sales
Case Law Details
- Case Name
- In re Euroflex Transmissions (India) Private Limited (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
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In re Euroflex Transmissions (India) Private Limited (GST AAR Telangana)
The liability for registration arises under Section 22 of the CGST Act, 2017 if the supplier makes taxable supplies the aggregate turnover of which exceeds Rs. 20 Lakhs in a financial year. Such registration is to be obtained in the State from which the taxable supply is made.
Further, in the case of supply of goods made from a customs warehouse, such supply is not treated as supply of goods under Entry 8 of the Schedule III to the CGST Act, 2017 if it is a:
a. Supply of warehoused goods to any person before clearance for...
can i utilize my ITC claimed on services purchased at the time of import of exempt goods, but the utilization will made on sale of taxable goods other than the goods imported?