Input Tax Credit - option to pay GST at concessional rate ...
Concessional GST Rate Blocks Input Tax Credit on Rent, Commission, Professional Fees, and Telephone Charges per Notification.
October 27, 2021
Case Laws GST AAR
Input Tax Credit - option to pay GST at concessional rate availed - other indirect expenses incurred for the purpose of business such as rent, commission, professional fees, telephone etc. - since the applicant has been availing the benefit of the said notification and paying GST at a concessional rate, they shall not avail Input Tax Credit. - AAR
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