Transitional GST ITC on Computers
Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transactional ITC u/s 140(2) / 140(3) of KSGST Act. These goods are not eligible for ITC for the VAT period.
AUTHORITY FOR ADVANCE RULINGS KERALA
Geojith Financial Services Ltd., In re
B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER
ADVANCE RULING NO. KER/13/2018
SEPTEMBER 19, 2018
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