No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

In re CMI FPE Limited (GST AAR Maharashtra) GST Guidance Note 11 on Transitional Provisions, para 11.04 with respect to the Transfer of credit of cesses such as Education Cess, Secondary and Higher Education Cess, Swatch Bharat Cess and Krishi Kalyan Cess states that “The Transitional provisions under the CGST Act allow carry over of only the Cenvat Credit and Credit of eligible duties mentioned in the explanations given at the end of section 140. Education Cess & Secondary and Higher Education Cess are not mentioned there. Therefore these will not be carried forward as credit of the...