GST Input Tax Credit : Free Study Material

By | May 6, 2018
(Last Updated On: September 21, 2021)

GST Input Tax Credit : Free Study Material

we have compiled Free Study Material on GST Input Tax Credit . Click on the Following Topics to study in details

GST Circulars on Input Tax Credit

Circular No 160/16/2021 GST : Clarification of GST related issues on ITC, Refund , Invoices etc

Circular No 142/12/2020-Dated 09.10.2020  GST Rule 36(4) Clarification

Circular No 98/18/2019 Dated 23rd April 2019 : GST ITC utilization Clarified : Rules 88A

Order No 02/2018 Central Tax : Extension of due date for availing ITC of FY 2017-18

Principal and Auctioneer of Tea Rubber and coffee can Avail Input Tax Credit : Circular No 47/21/2018 GST Dated 08.06.2018

When OEM is required to reverse Input Tax Credit if Free of Cost Supplies are made to component manufacturer  : Circular No 47/21/2018 GST Dated 08.06.2018

GST Judgments on Input Tax Credit

ITC not allowed for FY 2019-20 if supplier filed GST returns in November 2020 : AAR

Reverse ITC on inputs used in Expired Caked and Pastries : AAR

New GST order on Input tax Credit Reversal based on Letter of GST Officer : HC decision

GST Department can block ITC u/r 86A even if no positive credit standing in the electronic credit ledger : High Court

ITC on Motor Car purchased for Demo purpose available : AAR

GSTR-3B is not Return , ITC of FY 2017-18 can be claimed : GUJARAT High Court

No ITC on Renting of Motor Vehicle :AAR

ITC on Building Construction is allowed to be used for GST payable on its Rental Income : HC

ITC on Building Repair & Furniture & Fixture for Hotel : AAR Ruling

ITC can be claimed if consideration paid through book adjustment : AAR

ITC on Rented Cars is available : AAR

No ITC on free supply of electric items to flood affected Kerala under CSR expense : AAR

No ITC on Gift of Gold Coins to customer at end of Scheme : AAR

No Input tax credit on ambulance for Employees before 01.02.2019 : AAR

No Input Tax Credit on services for employees township/colony and Guest House : AAAR

No ITC on Warehouse constructed using pre-fabricated structure as it is immovable property : AAR

No ITC for GST paid on intra-state supply in a state where Taxpayer is not registered : AAR

ITC of IGST paid on ‘bill to ship to’ model admissible : AAR

No ITC on Goods & Services used for creating sheds & Foundation of Plant & Machinery : AAR clarify

Education Cess, SHE Cess and Krishi Kalyan Cess can not be claimed as ITC : MAHARASHTRA AAR

How ITC can be claimed in Civil Work, Mechanical Works and Electrical Work : AAR Clarify

Entitlement to take Input Tax credit on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business.

No input tax credit if value in invoice is Zero : AAR

Input Tax Credit not available on Cash carry vans sold as scrap after using those in business : AAR

No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR

ITC is available even if supplies made under concessional rate of 5% GST: AAR

Work of supply of pipes  and the work of underground laying of pipes had already been completed before the appointed date and the work of testing and commissioning of network of pipeline was pending. since no input/material is required for such Testing and Commissioning of network of pipeline, transitional Input Tax Credit is not allowable. : Gujarat AAR

No Advance Ruling can be given on ITC on clean energy cess : ANDHRA PRADESH AAR

ITC on office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building

Free Video Lectures on GST Input Tax Credit

Here are the Free Videos Lectures on GST Input Tax Credit

Refer Topic wise Commentary on GST Act of India

3 thoughts on “GST Input Tax Credit : Free Study Material

  1. Pingback: No ITC for GST paid on intra-state supply in a state where Taxpayer is not registered : AAR - Tax Heal

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  3. Pingback: What is the Life of GST Input Tax Credit  - Tax Heal

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