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ITC not allowed if concessional rate of 5% GST is opted
Case Law Details
- Case Name
- In re Sri Krishna Logistics (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 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...
