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        Question 10 - Can the taxable person under composition scheme claim input tax credit?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 2
        Levy of and Exemption from Tax

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        Input tax credit eligibility restricted: composition scheme taxpayers are ineligible to claim credit under GST, limiting entitlement to offsets. A taxable person opting for the composition scheme is not eligible to claim input tax credit; composition taxpayers are excluded from the statutory mechanism permitting input tax credit and must account for tax liability under the simplified composition framework without claiming such credits.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Input tax credit eligibility restricted: composition scheme taxpayers are ineligible to claim credit under GST, limiting entitlement to offsets.

                                A taxable person opting for the composition scheme is not eligible to claim input tax credit; composition taxpayers are excluded from the statutory mechanism permitting input tax credit and must account for tax liability under the simplified composition framework without claiming such credits.


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