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Case Law Details

Case Name : In re Jay Chemical Industries Ltd (GST AAR Gujarat)
Related Assessment Year :
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In re Jay Chemical Industries Ltd (GST AAR Gujarat)

Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire?

We find that in GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services that are directly or indirectly used in course or furtherance of business. However, Section 17(5) of the CGST/SGST Act, 2017 prescribes a list of

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One Comment

  1. SANTOSH KUMAR YADAV says:

    dear sir

    We are a trader. We sold the goods in the form of scrap, sold the goods for less than the cost of the goods. In this case will the input tax be refunded?

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