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GST - Highlights / Catch Notes

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Scope of advance ruling application - Input Tax Credit - common ...


Appellant challenges lower authority's omission on Input Tax Credit for common services at Mysuru unit. Seeks crucial clarification.

July 11, 2022

Case Laws     GST     AAAR

Scope of advance ruling application - Input Tax Credit - common input services utilized for both taxable as well as exempted supply - the Appellant has sought a ruling whether the credit on such commonly used services can be availed. This question undoubtedly involves examining the admissibility of credit on the common input services which are used by them in their Mysuru unit in the course or for the furtherance of business - The lower Authority was incorrect in not giving a ruling on this question. - AAAR

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