Reversal of Input Tax Credit - sale of alcoholic liquor for ...

Case Laws GST

February 22, 2023

Reversal of Input Tax Credit - sale of alcoholic liquor for human consumption effected by it at its premises - Section 17(2) of the CGST Act - the activities of selling of alcoholic liquor for human consumption by the applicant would be treated as ‘non-taxable supply’ and therefore falls under the category of ‘exempt supply’ under the GST Act, the applicant is required to reverse input tax credit attributable to the exempt supply - AAR

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Reversal of Input Tax Credit - sale of alcoholic liquor for ...

Case Laws GST

February 22, 2023

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