ITC is available or not, Goods and Services Tax - GST

[Ankit Jaiswal]

Suppose I register in delhi and receiving an architect services for the property situated in haryana from a person registered in delhi and he is charging IGST as per law.

But my doubt is whether ITC is available to a person registered in delhi.

Posts / Replies

[Spudarjunan S]

Dear Sir,

Prima-facie the eligibility is yes subject to section 16 & 17 of CGST Act, 2017.

However, in order to give a proper reply you need to clarify what is the property located in Haryana and any outward supplies provided from that property in order to assess your registration liability in the state Haryana.

[KASTURI SETHI]

I support the views of Sh.Spudarjunan S Ji except the word, 'prima facie'. I mean to say that there is no need to say so. It is clear. However, I would like to further add that as per Section 155 of CGST Act, 2017 burden of proof is cast upon taxable person who avails ITC.

[KASTURI SETHI]

W.e.f. 1.2.2019, for making payment through ITC the position is as under:-

Type of tax First set- off Thereafter set-off

1. SGST IGST SGST

2. CGST IGST CGST

3. IGST IGST CGST & SGST

[DR.MARIAPPAN GOVINDARAJAN]

In my view you can take the credit.