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TMI Blog2021 (9) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... able food products - Thus, the act of throwing away expired cakes and pastries is akin to destroying the expired food products, for the applicant destroys by throwing them away. The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of section 16 and section 18 of CGST Act provisions contrary to this subsection and thereby blocks ITC admissibility contrary to the said sub section. Subject goods being destroyed are covered under this non obstante clause (h) of section 17(5) CGST Act. The subject matter is covered under section 17(5) (h) of CGST Act and thereby ITC on inputs used in manufacturing expired cakes pastries is not admissible and required to be reversed. - GUJ/GAAR/R/16/2021 (IN APPLICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes pastries that were kept in display for use in course or furtherance of business. C. Personal Hearing 4. Personal hearing was accorded to the applicant through Virtual Platform (Video conferencing) on 15.06.2021. The Applicant Shri Kanayal P. Balwani along with CA Shri Praveen Sahu appeared for the hearing and reiterated the contents of the application and further submitted that they throw away the expired Cakes Pastry. D. FINDINGS: 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and GGST Act, 2017 are in pari materia and have the same provisions in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Obstante subsection - Section 17(5) of the CGST/SGST Act, 2017 stipulating Blocked Credit . Section 17(5)( h) of CGST Act, 2017 reads as follows:- (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- . . (h) goods lost, stolen, destroyed , written off or disposed of by way of gift or free samples This Non-obstante sub section overrides the operation of section 16 and section 18 of CGST Act provisions contrary to this subsection and thereby blocks ITC admissibility contrary to the said sub section. We find that subject goods being destroyed are covered under this non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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