Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state
ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable supplies from the Applicant to the Bihar Unit of Indian Oil Corporation Ltd, who are distinct persons in terms of section 25(4) of the GST Act.
The Applicant cannot claim credit of the GST paid on the railway freight for transportation of ATF and other non-taxable supplies from West Bengal to the Bihar Unit. This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act.
WEST BENGAL AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICE TAX
Indian Oil Corporation Ltd , in Re
Order number and date 17/WBAAR/2018-19 dated 18.09.2018
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